[Congressional Record Volume 167, Number 45 (Wednesday, March 10, 2021)]
[House]
[Pages H1196-H1286]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




                    AMERICAN RESCUE PLAN ACT OF 2021

  Mr. YARMUTH. Mr. Speaker, pursuant to House Resolution 198, I call up 
the bill (H.R. 1319) to provide for reconciliation pursuant to title II 
of S. Con. Res. 5, with the Senate amendment thereto, and ask for its 
immediate consideration.
  The Clerk read the title of the bill.
  The SPEAKER pro tempore. The Clerk will designate the Senate 
amendment.
  Senate amendment:

       Strike all after the first word and insert the following:

     1. SHORT TITLE.

       This Act may be cited as the ``American Rescue Plan Act of 
     2021''.

     SEC. 2. TABLE OF CONTENTS.

       The table of contents for this Act is as follows:

Sec. 1. Short title.
Sec. 2. Table of contents.

       TITLE I--COMMITTEE ON AGRICULTURE, NUTRITION, AND FORESTRY

                        Subtitle A--Agriculture

Sec. 1001. Food supply chain and agriculture pandemic response.
Sec. 1002. Emergency rural development grants for rural health care.
Sec. 1003. Pandemic program administration funds.
Sec. 1004. Funding for the USDA Office of Inspector General for 
              oversight of COVID-19-related programs.
Sec. 1005. Farm loan assistance for socially disadvantaged farmers and 
              ranchers.
Sec. 1006. USDA assistance and support for socially disadvantaged 
              farmers, ranchers, forest land owners and operators, and 
              groups.
Sec. 1007. Use of the Commodity Credit Corporation for commodities and 
              associated expenses.

                         Subtitle B--Nutrition

Sec. 1101. Supplemental nutrition assistance program.
Sec. 1102. Additional assistance for SNAP online purchasing and 
              technology improvements.
Sec. 1103. Additional funding for nutrition assistance programs.
Sec. 1104. Commodity supplemental food program.
Sec. 1105. Improvements to WIC benefits.
Sec. 1106. WIC program modernization.
Sec. 1107. Meals and supplements reimbursements for individuals who 
              have not attained the age of 25.
Sec. 1108. Pandemic EBT program.

     TITLE II--COMMITTEE ON HEALTH, EDUCATION, LABOR, AND PENSIONS

                     Subtitle A--Education Matters

                    PART 1--Department of Education

Sec. 2001. Elementary and Secondary School Emergency Relief Fund.
Sec. 2002. Emergency assistance to non-public schools.
Sec. 2003. Higher Education Emergency Relief Fund.
Sec. 2004. Maintenance of effort and maintenance of equity.
Sec. 2005. Outlying areas.
Sec. 2006. Gallaudet University.
Sec. 2007. Student aid administration.
Sec. 2008. Howard University.
Sec. 2009. National Technical Institute for the Deaf.
Sec. 2010. Institute of Education Sciences.
Sec. 2011. Program administration.
Sec. 2012. Office of Inspector General.
Sec. 2013. Modification of revenue requirements for proprietary 
              institutions of higher education.
Sec. 2014. Funding for the Individuals with Disabilities Education Act.

                         PART 2--Miscellaneous

Sec. 2021. National Endowment for the Arts.
Sec. 2022. National Endowment for the Humanities.
Sec. 2023. Institute of Museum and Library Services.

                       Subtitle B--Labor Matters

Sec. 2101. Funding for Department of Labor worker protection 
              activities.

           Subtitle C--Human Services and Community Supports

Sec. 2201. Child Care and Development Block Grant Program.
Sec. 2202. Child Care Stabilization.
Sec. 2203. Head Start.
Sec. 2204. Programs for survivors.
Sec. 2205. Child abuse prevention and treatment.

[[Page H1197]]

Sec. 2206. Corporation for National and Community Service and the 
              National Service Trust.

                       Subtitle D--Public Health

Sec. 2301. Funding for COVID-19 vaccine activities at the Centers for 
              Disease Control and Prevention.
Sec. 2302. Funding for vaccine confidence activities.
Sec. 2303. Funding for supply chain for COVID-19 vaccines, 
              therapeutics, and medical supplies.
Sec. 2304. Funding for COVID-19 vaccine, therapeutic, and device 
              activities at the Food and Drug Administration.
Sec. 2305. Reduced cost-sharing.

                          Subtitle E--Testing

Sec. 2401. Funding for COVID-19 testing, contact tracing, and 
              mitigation activities.
Sec. 2402. Funding for SARS-CoV-2 genomic sequencing and surveillance.
Sec. 2403. Funding for global health.
Sec. 2404. Funding for data modernization and forecasting center.

                  Subtitle F--Public Health Workforce

Sec. 2501. Funding for public health workforce.
Sec. 2502. Funding for Medical Reserve Corps.

                 Subtitle G--Public Health Investments

Sec. 2601. Funding for community health centers and community care.
Sec. 2602. Funding for National Health Service Corps.
Sec. 2603. Funding for Nurse Corps.
Sec. 2604. Funding for teaching health centers that operate graduate 
              medical education.
Sec. 2605. Funding for family planning.

          Subtitle H--Mental Health and Substance Use Disorder

Sec. 2701. Funding for block grants for community mental health 
              services.
Sec. 2702. Funding for block grants for prevention and treatment of 
              substance abuse.
Sec. 2703. Funding for mental health and substance use disorder 
              training for health care professionals, 
              paraprofessionals, and public safety officers.
Sec. 2704. Funding for education and awareness campaign encouraging 
              healthy work conditions and use of mental health and 
              substance use disorder services by health care 
              professionals.
Sec. 2705. Funding for grants for health care providers to promote 
              mental health among their health professional workforce.
Sec. 2706. Funding for community-based funding for local substance use 
              disorder services.
Sec. 2707. Funding for community-based funding for local behavioral 
              health needs.
Sec. 2708. Funding for the National Child Traumatic Stress Network.
Sec. 2709. Funding for Project AWARE.
Sec. 2710. Funding for youth suicide prevention.
Sec. 2711. Funding for behavioral health workforce education and 
              training.
Sec. 2712. Funding for pediatric mental health care access.
Sec. 2713. Funding for expansion grants for certified community 
              behavioral health clinics.

                   Subtitle I--Exchange Grant Program

Sec. 2801. Establishing a grant program for Exchange modernization.

            Subtitle J--Continued Assistance to Rail Workers

Sec. 2901. Additional enhanced benefits under the Railroad Unemployment 
              Insurance Act.
Sec. 2902. Extended unemployment benefits under the Railroad 
              Unemployment Insurance Act.
Sec. 2903. Extension of waiver of the 7-day waiting period for benefits 
              under the Railroad Unemployment Insurance Act.
Sec. 2904. Railroad Retirement Board and Office of the Inspector 
              General funding.

                    Subtitle K--Ratepayer Protection

Sec. 2911. Funding for LIHEAP.
Sec. 2912. Funding for water assistance program.

Subtitle L--Assistance for Older Americans, Grandfamilies, and Kinship 
                                Families

Sec. 2921. Supporting older americans and their families.
Sec. 2922. National Technical Assistance Center on Grandfamilies and 
              Kinship Families.

      TITLE III--COMMITTEE ON BANKING, HOUSING, AND URBAN AFFAIRS

               Subtitle A--Defense Production Act of 1950

Sec. 3101. COVID-19 emergency medical supplies enhancement.

                     Subtitle B--Housing Provisions

Sec. 3201. Emergency rental assistance.
Sec. 3202. Emergency housing vouchers.
Sec. 3203. Emergency assistance for rural housing.
Sec. 3204. Housing counseling.
Sec. 3205. Homelessness assistance and supportive services program.
Sec. 3206. Homeowner Assistance Fund.
Sec. 3207. Relief measures for section 502 and 504 direct loan 
              borrowers.
Sec. 3208. Fair housing activities.

                   Subtitle C--Small Business (SSBCI)

Sec. 3301. State Small Business Credit Initiative.

                   Subtitle D--Public Transportation

Sec. 3401. Federal Transit Administration grants.

   TITLE IV--COMMITTEE ON HOMELAND SECURITY AND GOVERNMENTAL AFFAIRS

Sec. 4001. Emergency Federal Employee Leave Fund.
Sec. 4002. Funding for the Government Accountability Office.
Sec. 4003. Pandemic Response Accountability Committee funding 
              availability.
Sec. 4004. Funding for the White House.
Sec. 4005. Federal Emergency Management Agency appropriation.
Sec. 4006. Funeral assistance.
Sec. 4007. Emergency food and shelter program funding.
Sec. 4008. Humanitarian relief.
Sec. 4009. Cybersecurity and Infrastructure Security Agency.
Sec. 4010. Appropriation for the United States Digital Service.
Sec. 4011. Appropriation for the Technology Modernization Fund.
Sec. 4012. Appropriation for the Federal Citizen Services Fund.
Sec. 4013. AFG and SAFER program funding.
Sec. 4014. Emergency management performance grant funding.
Sec. 4015. Extension of reimbursement authority for Federal 
              contractors.
Sec. 4016. Eligibility for workers' compensation benefits for Federal 
              employees diagnosed with COVID-19.

       TITLE V--COMMITTEE ON SMALL BUSINESS AND ENTREPRENEURSHIP

Sec. 5001. Modifications to paycheck protection program.
Sec. 5002. Targeted EIDL advance.
Sec. 5003. Support for restaurants.
Sec. 5004. Community navigator pilot program.
Sec. 5005. Shuttered venue operators.
Sec. 5006. Direct appropriations.

          TITLE VI--COMMITTEE ON ENVIRONMENT AND PUBLIC WORKS

Sec. 6001. Economic adjustment assistance.
Sec. 6002. Funding for pollution and disparate impacts of the COVID-19 
              pandemic.
Sec. 6003. United States Fish and Wildlife Service.

     TITLE VII--COMMITTEE ON COMMERCE, SCIENCE, AND TRANSPORTATION

             Subtitle A--Transportation and Infrastructure

Sec. 7101. Grants to the National Railroad Passenger Corporation.
Sec. 7102. Relief for airports.
Sec. 7103. Emergency FAA Employee Leave Fund.
Sec. 7104. Emergency TSA Employee Leave Fund.

           Subtitle B--Aviation Manufacturing Jobs Protection

Sec. 7201. Definitions.
Sec. 7202. Payroll support program.

                          Subtitle C--Airlines

Sec. 7301. Air Transportation Payroll Support Program Extension.

         Subtitle D--Consumer Protection and Commerce Oversight

Sec. 7401. Funding for consumer product safety fund to protect 
              consumers from potentially dangerous products related to 
              COVID-19.
Sec. 7402. Funding for E-Rate support for emergency educational 
              connections and devices.
Sec. 7403. Funding for Department of Commerce Inspector General.
Sec. 7404. Federal Trade Commission funding for COVID-19 related work.

                   Subtitle E--Science and Technology

Sec. 7501. National Institute of Standards and Technology.
Sec. 7502. National Science Foundation.

            Subtitle F--Corporation for Public Broadcasting

Sec. 7601. Support for the Corporation for Public Broadcasting.

               TITLE VIII--COMMITTEE ON VETERANS' AFFAIRS

Sec. 8001. Funding for claims and appeals processing.
Sec. 8002. Funding availability for medical care and health needs.
Sec. 8003. Funding for supply chain modernization.
Sec. 8004. Funding for State homes.
Sec. 8005. Funding for the Department of Veterans Affairs Office of 
              Inspector General.
Sec. 8006. Covid-19 veteran rapid retraining assistance program.
Sec. 8007. Prohibition on copayments and cost sharing for veterans 
              during emergency relating to COVID-19.
Sec. 8008. Emergency Department of Veterans Affairs Employee Leave 
              Fund.

                     TITLE IX--COMMITTEE ON FINANCE

           Subtitle A--Crisis Support for Unemployed Workers

         PART 1--Extension of CARES Act Unemployment Provisions

Sec. 9011. Extension of Pandemic Unemployment Assistance.
Sec. 9012. Extension of emergency unemployment relief for governmental 
              entities and nonprofit organizations.
Sec. 9013. Extension of Federal Pandemic Unemployment Compensation.
Sec. 9014. Extension of full Federal funding of the first week of 
              compensable regular unemployment for States with no 
              waiting week.
Sec. 9015. Extension of emergency State staffing flexibility.
Sec. 9016. Extension of pandemic emergency unemployment compensation.

[[Page H1198]]

Sec. 9017. Extension of temporary financing of short-time compensation 
              payments in States with programs in law.
Sec. 9018. Extension of temporary financing of short-time compensation 
              agreements for States without programs in law.

           PART 2--Extension of FFCRA Unemployment Provisions

Sec. 9021. Extension of temporary assistance for States with advances.
Sec. 9022. Extension of full Federal funding of extended unemployment 
              compensation.

PART 3--Department of Labor Funding for Timely, Accurate, and Equitable 
                                Payment

Sec. 9031. Funding for administration.
Sec. 9032. Funding for fraud prevention, equitable access, and timely 
              payment to eligible workers.

                        PART 4--Other Provisions

Sec. 9041. Extension of limitation on excess business losses of 
              noncorporate taxpayers.
Sec. 9042. Suspension of tax on portion of unemployment compensation.

  Subtitle B--Emergency Assistance to Families Through Home Visiting 
                                Programs

Sec. 9101. Emergency assistance to families through home visiting 
              programs.

       Subtitle C--Emergency Assistance to Children and Families

Sec. 9201. Pandemic Emergency Assistance.

            Subtitle D--Elder Justice and Support Guarantee

Sec. 9301. Additional funding for aging and disability services 
              programs.

Subtitle E--Support to Skilled Nursing Facilities in Response to COVID-
                                   19

Sec. 9401. Providing for infection control support to skilled nursing 
              facilities through contracts with quality improvement 
              organizations.
Sec. 9402. Funding for strike teams for resident and employee safety in 
              skilled nursing facilities.

           Subtitle F--Preserving Health Benefits for Workers

Sec. 9501. Preserving health benefits for workers.

                Subtitle G--Promoting Economic Security

              PART 1--2021 Recovery Rebates to Individuals

Sec. 9601. 2021 recovery rebates to individuals.

                        PART 2--Child Tax Credit

Sec. 9611. Child tax credit improvements for 2021.
Sec. 9612. Application of child tax credit in possessions.

                    PART 3--Earned Income Tax Credit

Sec. 9621. Strengthening the earned income tax credit for individuals 
              with no qualifying children.
Sec. 9622. Taxpayer eligible for childless earned income credit in case 
              of qualifying children who fail to meet certain 
              identification requirements.
Sec. 9623. Credit allowed in case of certain separated spouses.
Sec. 9624. Modification of disqualified investment income test.
Sec. 9625. Application of earned income tax credit in possessions of 
              the United States.
Sec. 9626. Temporary special rule for determining earned income for 
              purposes of earned income tax credit.

                   PART 4--Dependent Care Assistance

Sec. 9631. Refundability and enhancement of child and dependent care 
              tax credit.
Sec. 9632. Increase in exclusion for employer-provided dependent care 
              assistance.

             PART 5--Credits for Paid Sick and Family Leave

Sec. 9641. Payroll credits.
Sec. 9642. Credit for sick leave for certain self-employed individuals.
Sec. 9643. Credit for family leave for certain self-employed 
              individuals.

                   PART 6--Employee Retention Credit

Sec. 9651. Extension of employee retention credit.

                       PART 7--Premium Tax Credit

Sec. 9661. Improving affordability by expanding premium assistance for 
              consumers.
Sec. 9662. Temporary modification of limitations on reconciliation of 
              tax credits for coverage under a qualified health plan 
              with advance payments of such credit.
Sec. 9663. Application of premium tax credit in case of individuals 
              receiving unemployment compensation during 2021.

                    PART 8--Miscellaneous Provisions

Sec. 9671. Repeal of election to allocate interest, etc. on worldwide 
              basis.
Sec. 9672. Tax treatment of targeted EIDL advances.
Sec. 9673. Tax treatment of restaurant revitalization grants.
Sec. 9674. Modification of exceptions for reporting of third party 
              network transactions.
Sec. 9675. Modification of treatment of student loan forgiveness.

                          Subtitle H--Pensions

Sec. 9701. Temporary delay of designation of multiemployer plans as in 
              endangered, critical, or critical and declining status.
Sec. 9702. Temporary extension of the funding improvement and 
              rehabilitation periods for multiemployer pension plans in 
              critical and endangered status for 2020 or 2021.
Sec. 9703. Adjustments to funding standard account rules.
Sec. 9704. Special financial assistance program for financially 
              troubled multiemployer plans.
Sec. 9705. Extended amortization for single employer plans.
Sec. 9706. Extension of pension funding stabilization percentages for 
              single employer plans.
Sec. 9707. Modification of special rules for minimum funding standards 
              for community newspaper plans.
Sec. 9708. Expansion of limitation on excessive employee remuneration.

                   Subtitle I--Child Care for Workers

Sec. 9801. Child care assistance.

                          Subtitle J--Medicaid

Sec. 9811. Mandatory coverage of COVID-19 vaccines and administration 
              and treatment under Medicaid.
Sec. 9812. Modifications to certain coverage under Medicaid for 
              pregnant and postpartum women.
Sec. 9813. State option to provide qualifying community-based mobile 
              crisis intervention services.
Sec. 9814. Temporary increase in FMAP for medical assistance under 
              State Medicaid plans which begin to expend amounts for 
              certain mandatory individuals.
Sec. 9815. Extension of 100 percent Federal medical assistance 
              percentage to Urban Indian Health Organizations and 
              Native Hawaiian Health Care Systems.
Sec. 9816. Sunset of limit on maximum rebate amount for single source 
              drugs and innovator multiple source drugs.
Sec. 9817. Additional support for Medicaid home and community-based 
              services during the COVID-19 emergency.
Sec. 9818. Funding for State strike teams for resident and employee 
              safety in nursing facilities.
Sec. 9819. Special rule for the period of a declared public health 
              emergency related to coronavirus.

            Subtitle K--Children's Health Insurance Program

Sec. 9821. Mandatory coverage of COVID-19 vaccines and administration 
              and treatment under CHIP.
Sec. 9822. Modifications to certain coverage under CHIP for pregnant 
              and postpartum women.

                          Subtitle L--Medicare

Sec. 9831. Floor on the Medicare area wage index for hospitals in all-
              urban States.
Sec. 9832. Secretarial authority to temporarily waive or modify 
              application of certain Medicare requirements with respect 
              to ambulance services furnished during certain emergency 
              periods.
Sec. 9833. Funding for Office of Inspector General.

     Subtitle M--Coronavirus State and Local Fiscal Recovery Funds

Sec. 9901. Coronavirus State and Local Fiscal Recovery Funds.

                      Subtitle N--Other Provisions

Sec. 9911. Funding for providers relating to COVID-19.
Sec. 9912. Extension of customs user fees.

                TITLE X--COMMITTEE ON FOREIGN RELATIONS

Sec. 10001. Department of State operations.
Sec. 10002. United States Agency for International Development 
              operations.
Sec. 10003. Global response.
Sec. 10004. Humanitarian response.
Sec. 10005. Multilateral assistance.

                 TITLE XI--COMMITTEE ON INDIAN AFFAIRS

Sec. 11001. Indian Health Service.
Sec. 11002. Bureau of Indian Affairs.
Sec. 11003. Housing assistance and supportive services programs for 
              Native Americans.
Sec. 11004. COVID-19 response resources for the preservation and 
              maintenance of Native American languages.
Sec. 11005. Bureau of Indian Education.
Sec. 11006. American Indian, Native Hawaiian, and Alaska Native 
              education.

       TITLE I--COMMITTEE ON AGRICULTURE, NUTRITION, AND FORESTRY

                        Subtitle A--Agriculture

     SEC. 1001. FOOD SUPPLY CHAIN AND AGRICULTURE PANDEMIC 
                   RESPONSE.

       (a) Appropriation.--In addition to amounts otherwise 
     available, there is appropriated to the Secretary of 
     Agriculture for fiscal year 2021, out of any money in the 
     Treasury not otherwise appropriated, $4,000,000,000, to 
     remain available until expended, to carry out this section.
       (b) Use of Funds.--The Secretary of Agriculture shall use 
     the amounts made available pursuant to subsection (a)--
       (1) to purchase food and agricultural commodities;
       (2) to purchase and distribute agricultural commodities 
     (including fresh produce, dairy, seafood, eggs, and meat) to 
     individuals in need, including through delivery to nonprofit 
     organizations and through restaurants and other food

[[Page H1199]]

     related entities, as determined by the Secretary, that may 
     receive, store, process, and distribute food items;
       (3) to make grants and loans for small or midsized food 
     processors or distributors, seafood processing facilities and 
     processing vessels, farmers markets, producers, or other 
     organizations to respond to COVID-19, including for measures 
     to protect workers against COVID-19; and
       (4) to make loans and grants and provide other assistance 
     to maintain and improve food and agricultural supply chain 
     resiliency.
       (c) Animal Health.--
       (1) COVID-19 animal surveillance.--The Secretary of 
     Agriculture shall conduct monitoring and surveillance of 
     susceptible animals for incidence of SARS-CoV-2.
       (2) Funding.--Out of the amounts made available under 
     subsection (a), the Secretary shall use $300,000,000 to carry 
     out this subsection.
       (d) Overtime Fees.--
       (1) Small establishment; very small establishment 
     definitions.--The terms ``small establishment'' and ``very 
     small establishment'' have the meaning given those terms in 
     the final rule entitled ``Pathogen Reduction; Hazard Analysis 
     and Critical Control Point (HACCP) Systems'' published in the 
     Federal Register on July 25, 1996 (61 Fed. Reg. 38806).
       (2) Overtime inspection cost reduction.--Notwithstanding 
     section 10703 of the Farm Security and Rural Investment Act 
     of 2002 (7 U.S.C. 2219a), the Act of June 5, 1948 (21 U.S.C. 
     695), section 25 of the Poultry Products Inspection Act (21 
     U.S.C. 468), and section 24 of the Egg Products Inspection 
     Act (21 U.S.C. 1053), and any regulations promulgated by the 
     Department of Agriculture implementing such provisions of law 
     and subject to the availability of funds under paragraph (3), 
     the Secretary of Agriculture shall reduce the amount of 
     overtime inspection costs borne by federally-inspected small 
     establishments and very small establishments engaged in meat, 
     poultry, or egg products processing and subject to the 
     requirements of the Federal Meat Inspection Act (21 U.S.C. 
     601 et seq.), the Poultry Products Inspection Act (21 U.S.C. 
     451 et seq.), or the Egg Products Inspection Act (21 U.S.C. 
     1031 et seq.), for inspection activities carried out during 
     the period of fiscal years 2021 through 2030.
       (3) Funding.--Out of the amounts made available under 
     subsection (a), the Secretary shall use $100,000,000 to carry 
     out this subsection.

     SEC. 1002. EMERGENCY RURAL DEVELOPMENT GRANTS FOR RURAL 
                   HEALTH CARE.

       (a) Grants.--The Secretary of Agriculture (in this section 
     referred to as the ``Secretary'') shall use the funds made 
     available by this section to establish an emergency pilot 
     program for rural development not later than 150 days after 
     the date of enactment of this Act to provide grants to 
     eligible applicants (as defined in section 3570.61(a) of 
     title 7, Code of Federal Regulations) to be awarded by the 
     Secretary based on rural development needs related to the 
     COVID-19 pandemic.
       (b) Uses.--An eligible applicant to whom a grant is awarded 
     under this section may use the grant funds for costs, 
     including those incurred prior to the issuance of the grant, 
     as determined by the Secretary, of facilities which primarily 
     serve rural areas (as defined in section 343(a)(13)(C) of the 
     Consolidated Farm and Rural Development Act (7 U.S.C. 
     1991(a)(13)(C)), which are located in a rural area, the 
     median household income of the population to be served by 
     which is less than the greater of the poverty line or the 
     applicable percentage (determined under section 3570.63(b) of 
     title 7, Code of Federal Regulations) of the State 
     nonmetropolitan median household income, and for which the 
     performance of any construction work completed with grant 
     funds shall meet the condition set forth in section 9003(f) 
     of the Farm Security and Rural Investment Act of 2002 (7 
     U.S.C. 8103(f)), to--
       (1) increase capacity for vaccine distribution;
       (2) provide medical supplies to increase medical surge 
     capacity;
       (3) reimburse for revenue lost during the COVID-19 
     pandemic, including revenue losses incurred prior to the 
     awarding of the grant;
       (4) increase telehealth capabilities, including underlying 
     health care information systems;
       (5) construct temporary or permanent structures to provide 
     health care services, including vaccine administration or 
     testing;
       (6) support staffing needs for vaccine administration or 
     testing; and
       (7) engage in any other efforts to support rural 
     development determined to be critical to address the COVID-19 
     pandemic, including nutritional assistance to vulnerable 
     individuals, as approved by the Secretary.
       (c) Funding.--In addition to amounts otherwise available, 
     there is appropriated to the Secretary for fiscal year 2021, 
     out of any money in the Treasury not otherwise appropriated, 
     $500,000,000, to remain available until September 30, 2023, 
     to carry out this section, of which not more than 3 percent 
     may be used by the Secretary for administrative purposes and 
     not more than 2 percent may be used by the Secretary for 
     technical assistance as defined in section 306(a)(26) of the 
     Consolidated Farm and Rural Development Act (7 U.S.C. 
     1926(a)(26)).

     SEC. 1003. PANDEMIC PROGRAM ADMINISTRATION FUNDS.

       In addition to amounts otherwise available, there are 
     appropriated for fiscal year 2021, out of any money in the 
     Treasury not otherwise appropriated, $47,500,000, to remain 
     available until expended, for necessary administrative 
     expenses associated with carrying out this subtitle.

     SEC. 1004. FUNDING FOR THE USDA OFFICE OF INSPECTOR GENERAL 
                   FOR OVERSIGHT OF COVID-19-RELATED PROGRAMS.

       In addition to amounts otherwise made available, there is 
     appropriated to the Office of the Inspector General of the 
     Department of Agriculture for fiscal year 2021, out of any 
     money in the Treasury not otherwise appropriated, $2,500,000, 
     to remain available until September 30, 2022, for audits, 
     investigations, and other oversight activities of projects 
     and activities carried out with funds made available to the 
     Department of Agriculture related to the COVID-19 pandemic.

     SEC. 1005. FARM LOAN ASSISTANCE FOR SOCIALLY DISADVANTAGED 
                   FARMERS AND RANCHERS.

       (a) Payments.--
       (1) Appropriation.--In addition to amounts otherwise 
     available, there is appropriated to the Secretary for fiscal 
     year 2021, out of amounts in the Treasury not otherwise 
     appropriated, such sums as may be necessary, to remain 
     available until expended, for the cost of loan modifications 
     and payments under this section.
       (2) Payments.--The Secretary shall provide a payment in an 
     amount up to 120 percent of the outstanding indebtedness of 
     each socially disadvantaged farmer or rancher as of January 
     1, 2021, to pay off the loan directly or to the socially 
     disadvantaged farmer or rancher (or a combination of both), 
     on each--
       (A) direct farm loan made by the Secretary to the socially 
     disadvantaged farmer or rancher; and
       (B) farm loan guaranteed by the Secretary the borrower of 
     which is the socially disadvantaged farmer or rancher.
       (b) Definitions.--In this section:
       (1) Farm loan.--The term ``farm loan'' means--
       (A) a loan administered by the Farm Service Agency under 
     subtitle A, B, or C of the Consolidated Farm and Rural 
     Development Act (7 U.S.C. 1922 et seq.); and
       (B) a Commodity Credit Corporation Farm Storage Facility 
     Loan.
       (2) Secretary.--The term ``Secretary'' means the Secretary 
     of Agriculture.
       (3) Socially disadvantaged farmer or rancher.--The term 
     ``socially disadvantaged farmer or rancher'' has the meaning 
     given the term in section 2501(a) of the Food, Agriculture, 
     Conservation, and Trade Act of 1990 (7 U.S.C. 2279(a)).

     SEC. 1006. USDA ASSISTANCE AND SUPPORT FOR SOCIALLY 
                   DISADVANTAGED FARMERS, RANCHERS, FOREST LAND 
                   OWNERS AND OPERATORS, AND GROUPS.

       (a) Appropriation.--In addition to amounts otherwise 
     available, there is appropriated to the Secretary of 
     Agriculture for fiscal year 2021, out of any money in the 
     Treasury not otherwise appropriated, $1,010,000,000, to 
     remain available until expended, to carry out this section.
       (b) Assistance.--The Secretary of Agriculture shall use the 
     amounts made available pursuant to subsection (a) for 
     purposes described in this subsection by--
       (1) using not less than 5 percent of the total amount of 
     funding provided under subsection (a) to provide outreach, 
     mediation, financial training, capacity building training, 
     cooperative development training and support, and other 
     technical assistance on issues concerning food, agriculture, 
     agricultural credit, agricultural extension, rural 
     development, or nutrition to socially disadvantaged farmers, 
     ranchers, or forest landowners, or other members of socially 
     disadvantaged groups;
       (2) using not less than 5 percent of the total amount of 
     funding provided under subsection (a) to provide grants and 
     loans to improve land access for socially disadvantaged 
     farmers, ranchers, or forest landowners, including issues 
     related to heirs' property in a manner as determined by the 
     Secretary;
       (3) using not less than 0.5 percent of the total amount of 
     funding provided under subsection (a) to fund the activities 
     of one or more equity commissions that will address racial 
     equity issues within the Department of Agriculture and its 
     programs;
       (4) using not less than 5 percent of the total amount of 
     funding provided under subsection (a) to support and 
     supplement agricultural research, education, and extension, 
     as well as scholarships and programs that provide internships 
     and pathways to Federal employment, by--
       (A) using not less than 1 percent of the total amount of 
     funding provided under subsection (a) at colleges or 
     universities eligible to receive funds under the Act of 
     August 30, 1890 (commonly known as the ``Second Morrill 
     Act'') (7 U.S.C. 321 et seq.), including Tuskegee University;
       (B) using not less than 1 percent of the total amount of 
     funding provided under subsection (a) at 1994 Institutions 
     (as defined in section 532 of the Equity in Educational Land-
     Grant Status Act of 1994 (7 U.S.C. 301 note; Public Law 103-
     382));
       (C) using not less than 1 percent of the total amount of 
     funding provided under subsection (a) at Alaska Native 
     serving institutions and Native Hawaiian serving institutions 
     eligible to receive grants under subsections (a) and (b), 
     respectively, of section 1419B of the National Agricultural 
     Research, Extension, and Teaching Policy Act of 1977 (7 
     U.S.C. 3156);
       (D) using not less than 1 percent of the total amount of 
     funding provided under subsection (a) at Hispanic-serving 
     institutions eligible to receive grants under section 1455 of 
     the National Agricultural Research, Extension, and Teaching 
     Policy Act of 1977 (7 U.S.C. 3241); and
       (E) using not less than 1 percent of the total amount of 
     funding provided under subsection (a) at the insular area 
     institutions of higher education located in the territories 
     of the United States, as referred to in section 1489 of the 
     National Agricultural Research, Extension, and Teaching 
     Policy Act of 1977 (7 U.S.C. 3361); and
       (5) using not less than 5 percent of the total amount of 
     funding provided under subsection (a) to provide financial 
     assistance to socially

[[Page H1200]]

     disadvantaged farmers, ranchers, or forest landowners that 
     are former farm loan borrowers that suffered related adverse 
     actions or past discrimination or bias in Department of 
     Agriculture programs, as determined by the Secretary.
       (c) Definitions.--In this section:
       (1) Nonindustrial private forest land.--The term 
     ``nonindustrial private forest land'' has the meaning given 
     the term in section 1201(a)(18) of the Food Security Act of 
     1985 (16 U.S.C. 3801(a)(18)).
       (2) Socially disadvantaged farmer, rancher, or forest 
     landowner.--The term ``socially disadvantaged farmer, 
     rancher, or forest landowner'' means a farmer, rancher, or 
     owner or operator of nonindustrial private forest land who is 
     a member of a socially disadvantaged group.
       (3) Socially disadvantaged group.--The term ``socially 
     disadvantaged group'' has the meaning given the term in 
     section 2501(a) of the Food, Agriculture, Conservation, and 
     Trade Act of 1990 (7 U.S.C. 2279(a)).

     SEC. 1007. USE OF THE COMMODITY CREDIT CORPORATION FOR 
                   COMMODITIES AND ASSOCIATED EXPENSES.

       In addition to amounts otherwise made available, there are 
     appropriated for fiscal year 2021, out of any money in the 
     Treasury not otherwise appropriated, $800,000,000, to remain 
     available until September 30, 2022, to use the Commodity 
     Credit Corporation to acquire and make available commodities 
     under section 406(b) of the Food for Peace Act (7 U.S.C. 
     1736(b)) and for expenses under such section.

                         Subtitle B--Nutrition

     SEC. 1101. SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM.

       (a) Value of Benefits.--Section 702(a) of division N of the 
     Consolidated Appropriations Act, 2021 (Public Law 116-260) is 
     amended by striking ``June 30, 2021'' and inserting 
     ``September 30, 2021''.
       (b) SNAP Administrative Expenses.--In addition to amounts 
     otherwise available, there is hereby appropriated for fiscal 
     year 2021, out of any amounts in the Treasury not otherwise 
     appropriated, $1,150,000,000, to remain available until 
     September 30, 2023, with amounts to be obligated for each of 
     fiscal years 2021, 2022, and 2023, for the costs of State 
     administrative expenses associated with carrying out this 
     section and administering the supplemental nutrition 
     assistance program established under the Food and Nutrition 
     Act of 2008 (7 U.S.C. 2011 et seq.), of which--
       (1) $15,000,000 shall be for necessary expenses of the 
     Secretary of Agriculture (in this section referred to as the 
     ``Secretary'') for management and oversight of the program; 
     and
       (2) $1,135,000,000 shall be for the Secretary to make 
     grants to each State agency for each of fiscal years 2021 
     through 2023 as follows:
       (A) 75 percent of the amounts available shall be allocated 
     to States based on the share of each State of households that 
     participate in the supplemental nutrition assistance program 
     as reported to the Department of Agriculture for the most 
     recent 12-month period for which data are available, adjusted 
     by the Secretary (as of the date of the enactment of this 
     Act) for participation in disaster programs under section 
     5(h) of the Food and Nutrition Act of 2008 (7 U.S.C. 
     2014(h)); and
       (B) 25 percent of the amounts available shall be allocated 
     to States based on the increase in the number of households 
     that participate in the supplemental nutrition assistance 
     program as reported to the Department of Agriculture over the 
     most recent 12-month period for which data are available, 
     adjusted by the Secretary (as of the date of the enactment of 
     this Act) for participation in disaster programs under 
     section 5(h) of the Food and Nutrition Act of 2008 (7 U.S.C. 
     2014(h)).

     SEC. 1102. ADDITIONAL ASSISTANCE FOR SNAP ONLINE PURCHASING 
                   AND TECHNOLOGY IMPROVEMENTS.

       (a) Funding.--In addition to amounts otherwise made 
     available, there is appropriated for fiscal year 2021, out of 
     any amounts in the Treasury not otherwise appropriated, 
     $25,000,000 to remain available through September 30, 2026, 
     to carry out this section.
       (b) Use of Funds.--The Secretary of Agriculture may use the 
     amounts made available pursuant to subsection (a)--
       (1) to make technological improvements to improve online 
     purchasing in the supplemental nutrition assistance program 
     established under the Food and Nutrition Act of 2008 (7 
     U.S.C. 2011 et seq.);
       (2) to modernize electronic benefit transfer technology;
       (3) to support the mobile technologies demonstration 
     projects and the use of mobile technologies authorized under 
     section 7(h)(14) of the Food and Nutrition Act of 2008 (7 
     U.S.C. 2016(h)(14)); and
       (4) to provide technical assistance to educate retailers on 
     the process and technical requirements for the online 
     acceptance of the supplemental nutrition assistance program 
     benefits, for mobile payments, and for electronic benefit 
     transfer modernization initiatives.

     SEC. 1103. ADDITIONAL FUNDING FOR NUTRITION ASSISTANCE 
                   PROGRAMS.

       Section 704 of division N of the Consolidated 
     Appropriations Act, 2021 (Public Law 116-260) is amended--
       (1) by striking ``In addition'' and inserting the 
     following:
       ``(a) COVID-19 Response Funding.--In addition''; and
       (2) by adding at the end the following--
       ``(b) Additional Funding.--In addition to any other funds 
     made available, there is appropriated for fiscal year 2021, 
     out of any money in the Treasury not otherwise appropriated, 
     $1,000,000,000 to remain available until September 30, 2027, 
     for the Secretary of Agriculture to provide grants to the 
     Commonwealth of Northern Mariana Islands, Puerto Rico, and 
     American Samoa for nutrition assistance, of which $30,000,000 
     shall be available to provide grants to the Commonwealth of 
     Northern Mariana Islands for such assistance.''.

     SEC. 1104. COMMODITY SUPPLEMENTAL FOOD PROGRAM.

       In addition to amounts otherwise made available, there is 
     appropriated for fiscal year 2021, out of any money in the 
     Treasury not otherwise appropriated, $37,000,000, to remain 
     available until September 30, 2022, for activities authorized 
     by section 4(a) of the Agriculture and Consumer Protection 
     Act of 1973 (7 U.S.C. 612c note).

     SEC. 1105. IMPROVEMENTS TO WIC BENEFITS.

       (a) Definitions.--In this section:
       (1) Applicable period.--The term ``applicable period'' 
     means a period--
       (A) beginning after the date of enactment of this Act, as 
     selected by a State agency; and
       (B) ending not later than the earlier of--
       (i) 4 months after the date described in subparagraph (A); 
     or
       (ii) September 30, 2021.
       (2) Cash-value voucher.--The term ``cash-value voucher'' 
     has the meaning given the term in section 246.2 of title 7, 
     Code of Federal Regulations (as in effect on the date of the 
     enactment of this Act).
       (3) Program.--The term ``program'' means the special 
     supplemental nutrition program for women, infants, and 
     children established by section 17 of the Child Nutrition Act 
     of 1966 (42 U.S.C. 1786).
       (4) Qualified food package.--The term ``qualified food 
     package'' means each of the following food packages (as 
     defined in section 246.10(e) of title 7, Code of Federal 
     Regulations (as in effect on the date of the enactment of 
     this Act)):
       (A) Food package III-Participants with qualifying 
     conditions.
       (B) Food Package IV-Children 1 through 4 years.
       (C) Food Package V-Pregnant and partially (mostly) 
     breastfeeding women.
       (D) Food Package VI-Postpartum women.
       (E) Food Package VII-Fully breastfeeding.
       (5) Secretary.--The term ``Secretary'' means the Secretary 
     of Agriculture.
       (6) State agency.--The term ``State agency'' has the 
     meaning given the term in section 17(b) of the Child 
     Nutrition Act of 1966 (42 U.S.C. 1786(b)).
       (b) Authority to Increase Amount of Cash-value Voucher.--
     During the public health emergency declared by the Secretary 
     of Health and Human Services under section 319 of the Public 
     Health Service Act (42 U.S.C. 247d) on January 31, 2020, with 
     respect to the Coronavirus Disease 2019 (COVID-19), and in 
     response to challenges relating to that public health 
     emergency, the Secretary may, in carrying out the program, 
     increase the amount of a cash-value voucher under a qualified 
     food package to an amount that is less than or equal to $35.
       (c) Application of Increased Amount of Cash-value Voucher 
     to State Agencies.--
       (1) Notification.--An increase to the amount of a cash-
     value voucher under subsection (b) shall apply to any State 
     agency that notifies the Secretary of--
       (A) the intent to use that increased amount, without 
     further application; and
       (B) the applicable period selected by the State agency 
     during which that increased amount shall apply.
       (2) Use of increased amount.--A State agency that makes a 
     notification to the Secretary under paragraph (1) shall use 
     the increased amount described in that paragraph--
       (A) during the applicable period described in that 
     notification; and
       (B) only during a single applicable period.
       (d) Sunset.--The authority of the Secretary under 
     subsection (b), and the authority of a State agency to 
     increase the amount of a cash-value voucher under subsection 
     (c), shall terminate on September 30, 2021.
       (e) Funding.--In addition to amounts otherwise made 
     available, there is appropriated to the Secretary, out of 
     funds in the Treasury not otherwise appropriated, 
     $490,000,000 to carry out this section, to remain available 
     until September 30, 2022.

     SEC. 1106. WIC PROGRAM MODERNIZATION.

       In addition to amounts otherwise available, there are 
     appropriated to the Secretary of Agriculture, out of amounts 
     in the Treasury not otherwise appropriated, $390,000,000 for 
     fiscal year 2021, to remain available until September 30, 
     2024, to carry out outreach, innovation, and program 
     modernization efforts, including appropriate waivers and 
     flexibility, to increase participation in and redemption of 
     benefits under programs established under section 17 of the 
     Child Nutrition Act of 1966 (7 U.S.C. 1431), except that such 
     waivers may not relate to the content of the WIC Food 
     Packages (as defined in section 246.10(e) of title 7, Code of 
     Federal Regulations (as in effect on the date of enactment of 
     this Act)), or the nondiscrimination requirements under 
     section 246.8 of title 7, Code of Federal Regulations (as in 
     effect on the date of enactment of this Act).

     SEC. 1107. MEALS AND SUPPLEMENTS REIMBURSEMENTS FOR 
                   INDIVIDUALS WHO HAVE NOT ATTAINED THE AGE OF 
                   25.

       (a) Program for At-risk School Children.--Beginning on the 
     date of enactment of this section, notwithstanding paragraph 
     (1)(A) of section 17(r) of the Richard B. Russell National 
     School Lunch Act (42 U.S.C. 1766(r)), during the COVID-19 
     public health emergency declared under section 319 of the 
     Public Health Service Act (42 U.S.C. 247d), the Secretary 
     shall

[[Page H1201]]

     reimburse institutions that are emergency shelters under such 
     section 17(r) (42 U.S.C. 1766(r)) for meals and supplements 
     served to individuals who, at the time of such service--
       (1) have not attained the age of 25; and
       (2) are receiving assistance, including non-residential 
     assistance, from such emergency shelter.
       (b) Participation by Emergency Shelters.--Beginning on the 
     date of enactment of this section, notwithstanding paragraph 
     (5)(A) of section 17(t) of the Richard B. Russell National 
     School Lunch Act (42 U.S.C. 1766(t)), during the COVID-19 
     public health emergency declared under section 319 of the 
     Public Health Service Act (42 U.S.C. 247d), the Secretary 
     shall reimburse emergency shelters under such section 17(t) 
     (42 U.S.C. 1766(t)) for meals and supplements served to 
     individuals who, at the time of such service have not 
     attained the age of 25.
       (c) Definitions.--In this section:
       (1) Emergency shelter.--The term ``emergency shelter'' has 
     the meaning given the term under section 17(t)(1) of the 
     Richard B. Russell National School Lunch Act (42 U.S.C. 
     1766(t)(1)).
       (2) Secretary.--The term ``Secretary'' means the Secretary 
     of Agriculture.

     SEC. 1108. PANDEMIC EBT PROGRAM.

       Section 1101 of the Families First Coronavirus Response Act 
     (7 U.S.C. 2011 note; Public Law 116-127) is amended--
       (1) in subsection (a)--
       (A) by striking ``During fiscal years 2020 and 2021'' and 
     inserting ``In any school year in which there is a public 
     health emergency designation''; and
       (B) by inserting ``or in a covered summer period following 
     a school session'' after ``in session'';
       (2) in subsection (g), by striking ``During fiscal year 
     2020, the'' and inserting ``The'';
       (3) in subsection (h)(1)--
       (A) by inserting ``either'' after ``at least 1 child 
     enrolled in such a covered child care facility and''; and
       (B) by inserting ``or a Department of Agriculture grant-
     funded nutrition assistance program in the Commonwealth of 
     the Northern Mariana Islands, Puerto Rico, or American 
     Samoa'' before ``shall be eligible to receive assistance'';
       (4) by redesignating subsections (i) and (j) as subsections 
     (j) and (k), respectively;
       (5) by inserting after subsection (h) the following:
       ``(i) Emergencies During Summer.--The Secretary of 
     Agriculture may permit a State agency to extend a State 
     agency plan approved under subsection (b) for not more than 
     90 days for the purpose of operating the plan during a 
     covered summer period, during which time schools 
     participating in the school lunch program under the Richard 
     B. Russell National School Lunch Act or the school breakfast 
     program under section 4 of the Child Nutrition Act of 1966 
     (42 U.S.C. 1773 ) and covered child care facilities shall be 
     deemed closed for purposes of this section.'';
       (6) in subsection (j) (as so redesignated)--
       (A) by redesignating paragraphs (2) through (6) as 
     paragraphs (3) through (7), respectively;
       (B) by inserting after paragraph (1) the following:
       ``(2) Covered summer period.--The term `covered summer 
     period' means a summer period that follows a school year 
     during which there was a public health emergency 
     designation.''; and
       (C) in paragraph (5) (as so redesignated), by striking ``or 
     another coronavirus with pandemic potential''; and
       (7) in subsection (k) (as so redesignated), by inserting 
     ``Federal agencies,'' before ``State agencies''.

     TITLE II--COMMITTEE ON HEALTH, EDUCATION, LABOR, AND PENSIONS

                     Subtitle A--Education Matters

                    PART 1--DEPARTMENT OF EDUCATION

     SEC. 2001. ELEMENTARY AND SECONDARY SCHOOL EMERGENCY RELIEF 
                   FUND.

       (a) In General.--In addition to amounts otherwise available 
     through the Education Stabilization Fund, there is 
     appropriated to the Department of Education for fiscal year 
     2021, out of any money in the Treasury not otherwise 
     appropriated, $122,774,800,000, to remain available through 
     September 30, 2023, to carry out this section.
       (b) Grants.--From funds provided under subsection (a), the 
     Secretary shall--
       (1) use $800,000,000 for the purposes of identifying 
     homeless children and youth and providing homeless children 
     and youth with--
       (A) wrap-around services in light of the challenges of 
     COVID-19; and
       (B) assistance needed to enable homeless children and youth 
     to attend school and participate fully in school activities; 
     and
       (2) from the remaining amounts, make grants to each State 
     educational agency in accordance with this section.
       (c) Allocations to States.--The amount of each grant under 
     subsection (b) shall be allocated by the Secretary to each 
     State in the same proportion as each State received under 
     part A of title I of the Elementary and Secondary Education 
     Act of 1965 in the most recent fiscal year.
       (d) Subgrants to Local Educational Agencies.--
       (1) In general.--Each State shall allocate not less than 90 
     percent of the grant funds awarded to the State under this 
     section as subgrants to local educational agencies (including 
     charter schools that are local educational agencies) in the 
     State in proportion to the amount of funds such local 
     educational agencies and charter schools that are local 
     educational agencies received under part A of title I of the 
     Elementary and Secondary Education Act of 1965 in the most 
     recent fiscal year.
       (2) Availability of funds.--Each State shall make 
     allocations under paragraph (1) to local educational agencies 
     in an expedited and timely manner and, to the extent 
     practicable, not later than 60 days after the receipt of such 
     funds.
       (e) Uses of Funds.--A local educational agency that 
     receives funds under this section--
       (1) shall reserve not less than 20 percent of such funds to 
     address learning loss through the implementation of evidence-
     based interventions, such as summer learning or summer 
     enrichment, extended day, comprehensive afterschool programs, 
     or extended school year programs, and ensure that such 
     interventions respond to students' academic, social, and 
     emotional needs and address the disproportionate impact of 
     the coronavirus on the student subgroups described in section 
     1111(b)(2)(B)(xi) of the Elementary and Secondary Education 
     Act of 1965 (20 U.S.C. 6311(b)(2)(B)(xi)), students 
     experiencing homelessness, and children and youth in foster 
     care; and
       (2) shall use the remaining funds for any of the following:
       (A) Any activity authorized by the Elementary and Secondary 
     Education Act of 1965.
       (B) Any activity authorized by the Individuals with 
     Disabilities Education Act.
       (C) Any activity authorized by the Adult Education and 
     Family Literacy Act.
       (D) Any activity authorized by the Carl D. Perkins Career 
     and Technical Education Act of 2006.
       (E) Coordination of preparedness and response efforts of 
     local educational agencies with State, local, Tribal, and 
     territorial public health departments, and other relevant 
     agencies, to improve coordinated responses among such 
     entities to prevent, prepare for, and respond to coronavirus.
       (F) Activities to address the unique needs of low-income 
     children or students, children with disabilities, English 
     learners, racial and ethnic minorities, students experiencing 
     homelessness, and foster care youth, including how outreach 
     and service delivery will meet the needs of each population.
       (G) Developing and implementing procedures and systems to 
     improve the preparedness and response efforts of local 
     educational agencies.
       (H) Training and professional development for staff of the 
     local educational agency on sanitation and minimizing the 
     spread of infectious diseases.
       (I) Purchasing supplies to sanitize and clean the 
     facilities of a local educational agency, including buildings 
     operated by such agency.
       (J) Planning for, coordinating, and implementing activities 
     during long-term closures, including providing meals to 
     eligible students, providing technology for online learning 
     to all students, providing guidance for carrying out 
     requirements under the Individuals with Disabilities 
     Education Act and ensuring other educational services can 
     continue to be provided consistent with all Federal, State, 
     and local requirements.
       (K) Purchasing educational technology (including hardware, 
     software, and connectivity) for students who are served by 
     the local educational agency that aids in regular and 
     substantive educational interaction between students and 
     their classroom instructors, including low-income students 
     and children with disabilities, which may include assistive 
     technology or adaptive equipment.
       (L) Providing mental health services and supports, 
     including through the implementation of evidence-based full-
     service community schools.
       (M) Planning and implementing activities related to summer 
     learning and supplemental afterschool programs, including 
     providing classroom instruction or online learning during the 
     summer months and addressing the needs of low-income 
     students, children with disabilities, English learners, 
     migrant students, students experiencing homelessness, and 
     children in foster care.
       (N) Addressing learning loss among students, including low-
     income students, children with disabilities, English 
     learners, racial and ethnic minorities, students experiencing 
     homelessness, and children and youth in foster care, of the 
     local educational agency, including by--
       (i) administering and using high-quality assessments that 
     are valid and reliable, to accurately assess students' 
     academic progress and assist educators in meeting students' 
     academic needs, including through differentiating 
     instruction;
       (ii) implementing evidence-based activities to meet the 
     comprehensive needs of students;
       (iii) providing information and assistance to parents and 
     families on how they can effectively support students, 
     including in a distance learning environment; and
       (iv) tracking student attendance and improving student 
     engagement in distance education.
       (O) School facility repairs and improvements to enable 
     operation of schools to reduce risk of virus transmission and 
     exposure to environmental health hazards, and to support 
     student health needs.
       (P) Inspection, testing, maintenance, repair, replacement, 
     and upgrade projects to improve the indoor air quality in 
     school facilities, including mechanical and non-mechanical 
     heating, ventilation, and air conditioning systems, 
     filtering, purification and other air cleaning, fans, control 
     systems, and window and door repair and replacement.
       (Q) Developing strategies and implementing public health 
     protocols including, to the greatest extent practicable, 
     policies in line with guidance from the Centers for Disease 
     Control and Prevention for the reopening and operation of 
     school facilities to effectively maintain the health and 
     safety of students, educators, and other staff.
       (R) Other activities that are necessary to maintain the 
     operation of and continuity of

[[Page H1202]]

     services in local educational agencies and continuing to 
     employ existing staff of the local educational agency.
       (f) State Funding.--With funds not otherwise allocated 
     under subsection (d), a State--
       (1) shall reserve not less than 5 percent of the total 
     amount of grant funds awarded to the State under this section 
     to carry out, directly or through grants or contracts, 
     activities to address learning loss by supporting the 
     implementation of evidence-based interventions, such as 
     summer learning or summer enrichment, extended day, 
     comprehensive afterschool programs, or extended school year 
     programs, and ensure that such interventions respond to 
     students' academic, social, and emotional needs and address 
     the disproportionate impact of the coronavirus on the student 
     subgroups described in section 1111(b)(2)(B)(xi) of the 
     Elementary and Secondary Education Act of 1965 (20 U.S.C. 
     6311(b)(2)(B)(xi)), students experiencing homelessness, and 
     children and youth in foster care, including by providing 
     additional support to local educational agencies to fully 
     address such impacts;
       (2) shall reserve not less than 1 percent of the total 
     amount of grant funds awarded to the State under this section 
     to carry out, directly or through grants or contracts, the 
     implementation of evidence-based summer enrichment programs, 
     and ensure such programs respond to students' academic, 
     social, and emotional needs and address the disproportionate 
     impact of the coronavirus on the student populations 
     described in section 1111(b)(2)(B)(xi) of the Elementary and 
     Secondary Education Act of 1965 (20 U.S.C. 
     6311(b)(2)(B)(xi)), students experiencing homelessness, and 
     children and youth in foster care;
       (3) shall reserve not less than 1 percent of the total 
     amount of grant funds awarded to the State under this section 
     to carry out, directly or through grants or contracts, the 
     implementation of evidence-based comprehensive afterschool 
     programs, and ensure such programs respond to students' 
     academic, social, and emotional needs and address the 
     disproportionate impact of the coronavirus on the student 
     populations described in section 1111(b)(2)(B)(xi) of the 
     Elementary and Secondary Education Act of 1965 (20 U.S.C. 
     6311(b)(2)(B)(xi)), students experiencing homelessness, and 
     children and youth in foster care; and
       (4) may reserve not more than one-half of 1 percent of the 
     total amount of grant funds awarded to the State under this 
     section for administrative costs and the remainder for 
     emergency needs as determined by the State educational agency 
     to address issues responding to coronavirus, which may be 
     addressed through the use of grants or contracts.
       (g) Reallocation.--A State shall return to the Secretary 
     any funds received under this section that the State does not 
     award within 1 year of receiving such funds and the Secretary 
     shall reallocate such funds to the remaining States in 
     accordance with subsection (c).
       (h) Definitions.--In this section--
       (1) the terms ``child'', ``children with disabilities'', 
     ``distance education'', ``elementary school'', ``English 
     learner'', ``evidence-based'', ``secondary school'', ``local 
     educational agency'', ``parent'', ``Secretary'', ``State 
     educational agency'', and ``technology'' have the meanings 
     given those terms in section 8101 of the Elementary and 
     Secondary Education Act of 1965 (20 U.S.C. 7801);
       (2) the term ``full-service community school'' has the 
     meaning given that term in section 4622(2) of the Elementary 
     and Secondary Education Act of 1965 (20 U.S.C. 7272(2)); and
       (3) the term ``State'' means each of the 50 States, the 
     District of Columbia, and the Commonwealth of Puerto Rico.
       (i) Safe Return to In-person Instruction.--
       (1) In general.--A local educational agency receiving funds 
     under this section shall develop and make publicly available 
     on the local educational agency's website, not later than 30 
     days after receiving the allocation of funds described in 
     paragraph (d)(1), a plan for the safe return to in-person 
     instruction and continuity of services.
       (2) Comment period.--Before making the plan described in 
     paragraph (1) publicly available, the local educational 
     agency shall seek public comment on the plan and take such 
     comments into account in the development of the plan.
       (3) Previous plans.--If a local educational agency has 
     developed a plan for the safe return to in-person instruction 
     before the date of enactment of this Act that meets the 
     requirements described in paragraphs (1) and (2), such plan 
     shall be deemed to satisfy the requirements under this 
     subsection.

     SEC. 2002. EMERGENCY ASSISTANCE TO NON-PUBLIC SCHOOLS.

       (a) In General.--In addition to amounts otherwise available 
     through the Emergency Assistance to Non-Public Schools 
     Program, there is appropriated to the Department of Education 
     for fiscal year 2021, out of any money in the Treasury not 
     otherwise appropriated, $2,750,000,000, to remain available 
     through September 30, 2023, for making allocations to 
     Governors under the Emergency Assistance to Non-Public 
     Schools Program to provide services or assistance to non-
     public schools that enroll a significant percentage of low-
     income students and are most impacted by the qualifying 
     emergency.
       (b) Limitations.--Funds provided under subsection (a) shall 
     not be used to provide reimbursements to any non-public 
     school.

     SEC. 2003. HIGHER EDUCATION EMERGENCY RELIEF FUND.

       In addition to amounts otherwise available, there is 
     appropriated to the Department of Education for fiscal year 
     2021, out of any money in the Treasury not otherwise 
     appropriated, $39,584,570,000, to remain available through 
     September 30, 2023, for making allocations to institutions of 
     higher education in accordance with the same terms and 
     conditions of section 314 of the Coronavirus Response and 
     Relief Supplemental Appropriations Act, 2021 (division M of 
     Public Law 116-260), except that--
       (1) subsection (a)(1) of such section 314 shall be applied 
     by substituting ``91 percent'' for ``89 percent'';
       (2) subsection (a)(2) of such section 314 shall be 
     applied--
       (A) in the matter preceding subparagraph (A), by 
     substituting ``under the heading `Higher Education' in the 
     Department of Education Appropriations Act, 2020'' for ``in 
     the Further Consolidated Appropriations Act, 2020 (Public Law 
     116-94)''; and
       (B) in subparagraph (B), by substituting ``under the 
     heading `Higher Education' in the Department of Education 
     Appropriations Act, 2020'' for ``in the Further Consolidated 
     Appropriations Act, 2020 (Public Law 116-94)'';
       (3) an institution that receives an allocation apportioned 
     in accordance with clause (iii) of subsection (a)(2)(A) of 
     such section 314 that has a total endowment size of less than 
     $1,000,000 (including an institution that does not have an 
     endowment) shall be treated by the Secretary as having a 
     total endowment size of $1,000,000 for the purposes of such 
     clause (iii);
       (4) subsection (a)(4) of such section 314 shall be applied 
     by substituting ``1 percent'' for ``3 percent'';
       (5) except as provided in paragraphs (7) and (9) of 
     subsection (d) of such section 314, an institution shall use 
     a portion of funds received under this section to--
       (A) implement evidence-based practices to monitor and 
     suppress coronavirus in accordance with public health 
     guidelines; and
       (B) conduct direct outreach to financial aid applicants 
     about the opportunity to receive a financial aid adjustment 
     due to the recent unemployment of a family member or 
     independent student, or other circumstances, described in 
     section 479A of the Higher Education Act of 1965 (20 U.S.C. 
     1087tt);
       (6) the following shall not apply to funds provided or 
     received in accordance with this section--
       (A) subsection (b) of such section 314;
       (B) paragraph (2) of subsection (c) of such section 314;
       (C) paragraphs (1), (2), (4), (5), (6), and (8) of 
     subsection (d) of such section 314;
       (D) subsections (e) and (f) of such section 314; and
       (E) section 316 of the Coronavirus Response and Relief 
     Supplemental Appropriations Act, 2021 (division M of Public 
     Law 116-260); and
       (7) an institution that receives an allocation under this 
     section apportioned in accordance with subparagraphs (A) 
     through (D) of subsection (a)(1) of such section 314 shall 
     use not less than 50 percent of such allocation to provide 
     emergency financial aid grants to students in accordance with 
     subsection (c)(3) of such section 314.

     SEC. 2004. MAINTENANCE OF EFFORT AND MAINTENANCE OF EQUITY.

       (a) State Maintenance of Effort.--
       (1) In general.--As a condition of receiving funds under 
     section 2001, a State shall maintain support for elementary 
     and secondary education, and for higher education (which 
     shall include State funding to institutions of higher 
     education and State need-based financial aid, and shall not 
     include support for capital projects or for research and 
     development or tuition and fees paid by students), in each of 
     fiscal years 2022 and 2023 at least at the proportional 
     levels of such State's support for elementary and secondary 
     education and for higher education relative to such State's 
     overall spending, averaged over fiscal years 2017, 2018, and 
     2019.
       (2) Waiver.--For the purpose of relieving fiscal burdens 
     incurred by States in preventing, preparing for, and 
     responding to the coronavirus, the Secretary of Education may 
     waive any maintenance of effort requirements associated with 
     the Education Stabilization Fund.
       (b) State Maintenance of Equity.--
       (1) High-need local educational agencies.--As a condition 
     of receiving funds under section 2001, a State educational 
     agency shall not, in fiscal year 2022 or 2023, reduce State 
     funding (as calculated on a per-pupil basis) for any high-
     need local educational agency in the State by an amount that 
     exceeds the overall per-pupil reduction in State funds, if 
     any, across all local educational agencies in such State in 
     such fiscal year.
       (2) Highest poverty local educational agencies.--
     Notwithstanding paragraph (1), as a condition of receiving 
     funds under section 2001, a State educational agency shall 
     not, in fiscal year 2022 or 2023, reduce State funding (as 
     calculated on a per-pupil basis) for any highest poverty 
     local educational agency below the level of funding (as 
     calculated on a per-pupil basis) provided to each such local 
     educational agency in fiscal year 2019.
       (c) Local Educational Agency Maintenance of Equity for 
     High-poverty Schools.--
       (1) In general.--As a condition of receiving funds under 
     section 2001, a local educational agency shall not, in fiscal 
     year 2022 or 2023--
       (A) reduce per-pupil funding (from combined State and local 
     funding) for any high-poverty school served by such local 
     educational agency by an amount that exceeds--
       (i) the total reduction in local educational agency funding 
     (from combined State and local funding) for all schools 
     served by the local educational agency in such fiscal year 
     (if any); divided by
       (ii) the number of children enrolled in all schools served 
     by the local educational agency in such fiscal year; or

[[Page H1203]]

       (B) reduce per-pupil, full-time equivalent staff in any 
     high-poverty school by an amount that exceeds--
       (i) the total reduction in full-time equivalent staff in 
     all schools served by such local educational agency in such 
     fiscal year (if any); divided by
       (ii) the number of children enrolled in all schools served 
     by the local educational agency in such fiscal year.
       (2) Exception.--Paragraph (1) shall not apply to a local 
     educational agency in fiscal year 2022 or 2023 that meets at 
     least 1 of the following criteria in such fiscal year:
       (A) Such local educational agency has a total enrollment of 
     less than 1,000 students.
       (B) Such local educational agency operates a single school.
       (C) Such local educational agency serves all students 
     within each grade span with a single school.
       (D) Such local educational agency demonstrates an 
     exceptional or uncontrollable circumstance, such as 
     unpredictable changes in student enrollment or a precipitous 
     decline in the financial resources of such agency, as 
     determined by the Secretary of Education.
       (d) Definitions.--In this section:
       (1) Elementary education; secondary education.--The terms 
     ``elementary education'' and ``secondary education'' have the 
     meaning given such terms under State law.
       (2) Highest poverty local educational agency.--The term 
     ``highest poverty local educational agency'' means a local 
     educational agency that is among the group of local 
     educational agencies in the State that--
       (A) in rank order, have the highest percentages of 
     economically disadvantaged students in the State, on the 
     basis of the most recent satisfactory data available from the 
     Department of Commerce (or, for local educational agencies 
     for which no such data are available, such other data as the 
     Secretary of Education determines are satisfactory); and
       (B) collectively serve not less than 20 percent of the 
     State's total enrollment of students served by all local 
     educational agencies in the State.
       (3) High-need local educational agency.--The term ``high-
     need local educational agency'' means a local educational 
     agency that is among the group of local educational agencies 
     in the State that--
       (A) in rank order, have the highest percentages of 
     economically disadvantaged students in the State, on the 
     basis of the most recent satisfactory data available from the 
     Department of Commerce (or, for local educational agencies 
     for which no such data are available, such other data as the 
     Secretary of Education determines are satisfactory); and
       (B) collectively serve not less than 50 percent of the 
     State's total enrollment of students served by all local 
     educational agencies in the State.
       (4) High-poverty school.--
       (A) In general.--The term ``high-poverty school'' means, 
     with respect to a school served by a local educational 
     agency, a school that is in the highest quartile of schools 
     served by such local educational agency based on the 
     percentage of economically disadvantaged students served, as 
     determined by the State in accordance with subparagraph (B).
       (B) Determination.--In making the determination under 
     subparagraph (A), a State shall select a measure of poverty 
     established for the purposes of this paragraph by the 
     Secretary of Education and apply such measure consistently to 
     all schools in the State.
       (5) Overall per-pupil reduction in state funds.--The term 
     ``overall per-pupil reduction in State funds'' means, with 
     respect to a fiscal year--
       (A) the amount of any reduction in the total amount of 
     State funds provided to all local educational agencies in the 
     State in such fiscal year compared to the total amount of 
     such funds provided to all local educational agencies in the 
     State in the previous fiscal year; divided by
       (B) the aggregate number of children enrolled in all 
     schools served by all local educational agencies in the State 
     in the fiscal year for which the determination is being made.
       (6) State.--The term ``State'' means each of the 50 States, 
     the District of Columbia, and the Commonwealth of Puerto 
     Rico.

     SEC. 2005. OUTLYING AREAS.

       In addition to amounts otherwise available, there is 
     appropriated to the Department of Education for fiscal year 
     2021, out of any money in the Treasury not otherwise 
     appropriated, $850,000,000, to remain available through 
     September 30, 2023, for the Secretary of Education to 
     allocate awards to the outlying areas on the basis of their 
     respective needs, as determined by the Secretary, to be 
     allocated not more than 30 calendar days after the date of 
     enactment of this Act.

     SEC. 2006. GALLAUDET UNIVERSITY.

       In addition to amounts otherwise available, there is 
     appropriated to the Department of Education for fiscal year 
     2021, out of any money in the Treasury not otherwise 
     appropriated, $19,250,000, to remain available through 
     September 30, 2023, for the Kendall Demonstration Elementary 
     School, the Model Secondary School for the Deaf, and 
     Gallaudet University to prevent, prepare for, and respond to 
     coronavirus, including to defray expenses associated with 
     coronavirus (including lost revenue, reimbursement for 
     expenses already incurred, technology costs associated with a 
     transition to distance education, faculty and staff 
     trainings, and payroll) and to provide financial aid grants 
     to students, which may be used for any component of the 
     student's cost of attendance.

     SEC. 2007. STUDENT AID ADMINISTRATION.

       In addition to amounts otherwise available, there is 
     appropriated to the Department of Education for fiscal year 
     2021, out of any money in the Treasury not otherwise 
     appropriated, $91,130,000, to remain available through 
     September 30, 2023, for Student Aid Administration within the 
     Department of Education to prevent, prepare for, and respond 
     to coronavirus including direct outreach to students and 
     borrowers about financial aid, economic impact payments, 
     means-tested benefits, unemployment assistance, and tax 
     benefits, for which the students and borrowers may be 
     eligible.

     SEC. 2008. HOWARD UNIVERSITY.

       In addition to amounts otherwise available, there is 
     appropriated to the Department of Education for fiscal year 
     2021, out of any money in the Treasury not otherwise 
     appropriated, $35,000,000, to remain available through 
     September 30, 2023, for Howard University to prevent, prepare 
     for, and respond to coronavirus, including to defray expenses 
     associated with coronavirus (including lost revenue, 
     reimbursement for expenses already incurred, technology costs 
     associated with a transition to distance education, faculty 
     and staff trainings, and payroll) and to provide financial 
     aid grants to students, which may be used for any component 
     of the student's cost of attendance.

     SEC. 2009. NATIONAL TECHNICAL INSTITUTE FOR THE DEAF.

       In addition to amounts otherwise available, there is 
     appropriated to the Department of Education for fiscal year 
     2021, out of any money in the Treasury not otherwise 
     appropriated, $19,250,000, to remain available through 
     September 30, 2023, for the National Technical Institute for 
     the Deaf to prevent, prepare for, and respond to coronavirus, 
     including to defray expenses associated with coronavirus 
     (including lost revenue, reimbursement for expenses already 
     incurred, technology costs associated with a transition to 
     distance education, faculty and staff training, and payroll) 
     and to provide financial aid grants to students, which may be 
     used for any component of the student's cost of attendance.

     SEC. 2010. INSTITUTE OF EDUCATION SCIENCES.

       In addition to amounts otherwise available, there is 
     appropriated to the Department of Education for fiscal year 
     2021, out of any money in the Treasury not otherwise 
     appropriated, $100,000,000, to remain available through 
     September 30, 2023, for the Institute of Education Sciences 
     to carry out research related to addressing learning loss 
     caused by the coronavirus among the student subgroups 
     described in section 1111(b)(2)(B)(xi) of the Elementary and 
     Secondary Education Act of 1965 (20 U.S.C. 6311(b)(2)(B)(xi)) 
     and students experiencing homelessness and children and youth 
     in foster care, and to disseminate such findings to State 
     educational agencies and local educational agencies and other 
     appropriate entities.

     SEC. 2011. PROGRAM ADMINISTRATION.

       In addition to amounts otherwise available, there is 
     appropriated to the Department of Education for fiscal year 
     2021, out of any money in the Treasury not otherwise 
     appropriated, $15,000,000, to remain available through 
     September 30, 2024, for Program Administration within the 
     Department of Education to prevent, prepare for, and respond 
     to coronavirus, and for salaries and expenses necessary to 
     implement this part.

     SEC. 2012. OFFICE OF INSPECTOR GENERAL.

       In addition to amounts otherwise available, there is 
     appropriated to the Department of Education for fiscal year 
     2021, out of any money in the Treasury not otherwise 
     appropriated, $5,000,000, to remain available until expended, 
     for the Office of Inspector General of the Department of 
     Education, for salaries and expenses necessary for oversight, 
     investigations, and audits of programs, grants, and projects 
     funded under this part carried out by the Office of Inspector 
     General.

     SEC. 2013. MODIFICATION OF REVENUE REQUIREMENTS FOR 
                   PROPRIETARY INSTITUTIONS OF HIGHER EDUCATION.

       (a) In General.--Section 487(a)(24) of the Higher Education 
     Act of 1965 (20 U.S.C. 1094(a)(24)) is amended by striking 
     ``funds provided under this title'' and inserting ``Federal 
     funds that are disbursed or delivered to or on behalf of a 
     student to be used to attend such institution (referred to in 
     this paragraph and subsection (d) as `Federal education 
     assistance funds')''.
       (b) Implementation of Non-federal Revenue Requirement.--
     Section 487(d) of the Higher Education Act of 1965 (20 U.S.C. 
     1094(d)) is amended--
       (1) in the subsection heading, by striking ``Non-title IV'' 
     and inserting ``Non-Federal''; and
       (2) in paragraph (1)(C), by striking ``funds for a program 
     under this title'' and inserting ``Federal education 
     assistance funds''.
       (c) Effective Date.--The amendments made under this section 
     shall--
       (1) be subject to the master calendar requirements under 
     section 482 of the Higher Education Act of 1965 (20 U.S.C. 
     1089) and the public involvement and negotiated rulemaking 
     requirements under section 492 of the Higher Education Act of 
     1965 (20 U.S.C. 1098a), except that such negotiated 
     rulemaking shall commence not earlier than October 1, 2021; 
     and
       (2) apply to institutional fiscal years beginning on or 
     after January 1, 2023.

     SEC. 2014. FUNDING FOR THE INDIVIDUALS WITH DISABILITIES 
                   EDUCATION ACT.

       (a) Amounts for IDEA.--There is appropriated to the 
     Secretary of Education for fiscal year 2021, out of any money 
     in the Treasury not otherwise appropriated--
       (1) $2,580,000,000 for grants to States under part B of the 
     Individuals with Disabilities Education Act;
       (2) $200,000,000 for preschool grants under section 619 of 
     the Individuals with Disabilities Education Act; and
       (3) $250,000,000 for programs for infants and toddlers with 
     disabilities under part C of the Individuals with 
     Disabilities Education Act.
       (b) General Provisions.--Any amount appropriated under 
     subsection (a) is in addition to

[[Page H1204]]

     other amounts appropriated or made available for the 
     applicable purpose.

                         PART 2--MISCELLANEOUS

     SEC. 2021. NATIONAL ENDOWMENT FOR THE ARTS.

       In addition to amounts otherwise available, there is 
     appropriated for fiscal year 2021, out of any money in the 
     Treasury not otherwise appropriated, $135,000,000, to remain 
     available until expended, under the National Foundation on 
     the Arts and the Humanities Act of 1965, as follows:
       (1) Forty percent shall be for grants, and relevant 
     administrative expenses, to State arts agencies and regional 
     arts organizations that support organizations' programming 
     and general operating expenses to cover up to 100 percent of 
     the costs of the programs which the grants support, to 
     prevent, prepare for, respond to, and recover from the 
     coronavirus.
       (2) Sixty percent shall be for direct grants, and relevant 
     administrative expenses, that support organizations' 
     programming and general operating expenses to cover up to 100 
     percent of the costs of the programs which the grants 
     support, to prevent, prepare for, respond to, and recover 
     from the coronavirus.

     SEC. 2022. NATIONAL ENDOWMENT FOR THE HUMANITIES.

       In addition to amounts otherwise available, there is 
     appropriated for fiscal year 2021, out of any money in the 
     Treasury not otherwise appropriated, $135,000,000, to remain 
     available until expended, under the National Foundation on 
     the Arts and the Humanities Act of 1965, as follows:
       (1) Forty percent shall be for grants, and relevant 
     administrative expenses, to State humanities councils that 
     support humanities organizations' programming and general 
     operating expenses to cover up to 100 percent of the costs of 
     the programs which the grants support, to prevent, prepare 
     for, respond to, and recover from the coronavirus.
       (2) Sixty percent shall be for direct grants, and relevant 
     administrative expenses, that support humanities 
     organizations' programming and general operating expenses to 
     cover up to 100 percent of the costs of the programs which 
     the grants support, to prevent, prepare for, respond to, and 
     recover from the coronavirus.

     SEC. 2023. INSTITUTE OF MUSEUM AND LIBRARY SERVICES.

       In addition to amounts otherwise available, there is 
     appropriated to the Institute of Museum and Library Services 
     for fiscal year 2021, out of any money in the Treasury not 
     otherwise appropriated, $200,000,000, to remain available 
     until expended, for necessary expenses to carry out museum 
     and library services. The Director of the Institute of Museum 
     and Library Services shall award not less than 89 percent of 
     such funds to State library administrative agencies by 
     applying the formula in section 221(b) of the Museum and 
     Library Services Act, except that--
       (1) section 221(b)(3)(A) of such Act shall be applied by 
     substituting ``$2,000,000'' for ``$680,000'' and by 
     substituting ``$200,000'' for ``$60,000''; and
       (2) section 221(b)(3)(C) and subsections (b) and (c) of 
     section 223 of such Act shall not apply to funds provided 
     under this section.

                       Subtitle B--Labor Matters

     SEC. 2101. FUNDING FOR DEPARTMENT OF LABOR WORKER PROTECTION 
                   ACTIVITIES.

       (a) Appropriation.--In addition to amounts otherwise made 
     available, out of any funds in the Treasury not otherwise 
     appropriated, there are appropriated to the Secretary of 
     Labor for fiscal year 2021, $200,000,000, to remain available 
     until September 30, 2023, for the Wage and Hour Division, the 
     Office of Workers' Compensation Programs, the Office of the 
     Solicitor, the Mine Safety and Health Administration, and the 
     Occupational Safety and Health Administration to carry out 
     COVID-19 related worker protection activities, and for the 
     Office of Inspector General for oversight of the Secretary's 
     activities to prevent, prepare for, and respond to COVID-19.
       (b) Allocation of Amounts.--Amounts appropriated under 
     subsection (a) shall be allocated as follows:
       (1) Not less than $100,000,000 shall be for the 
     Occupational Safety and Health Administration, of which 
     $10,000,000 shall be for Susan Harwood training grants and 
     not less than $5,000,000 shall be for enforcement activities 
     related to COVID-19 at high risk workplaces including health 
     care, meat and poultry processing facilities, agricultural 
     workplaces and correctional facilities.
       (2) $12,500,000 shall be for the Office of Inspector 
     General.

           Subtitle C--Human Services and Community Supports

     SEC. 2201. CHILD CARE AND DEVELOPMENT BLOCK GRANT PROGRAM.

       (a) Child Care and Development Block Grant Funding.--In 
     addition to amounts otherwise available, there is 
     appropriated for fiscal year 2021, out of any amounts in the 
     Treasury not otherwise appropriated, $14,990,000,000, to 
     remain available through September 30, 2021, to carry out the 
     program authorized under section 658C of the Child Care and 
     Development Block Grant Act of 1990 (42 U.S.C. 9858a) without 
     regard to requirements in sections 658E(c)(3)(E) or 658G of 
     such Act (42 U.S.C. 9858c(c)(3)(E), 9858e). Payments made to 
     States, territories, Indian Tribes, and Tribal organizations 
     from funds made available under this subsection shall be 
     obligated in fiscal year 2021 or the succeeding 2 fiscal 
     years. States, territories, Indian Tribes, and Tribal 
     organizations are authorized to use such funds to provide 
     child care assistance to health care sector employees, 
     emergency responders, sanitation workers, and other workers 
     deemed essential during the response to coronavirus by public 
     officials, without regard to the income eligibility 
     requirements of section 658P(4) of the Child Care and 
     Development Block Grant Act (42 U.S.C. 9858n(4)).
       (b) Administrative Costs.--In addition to amounts otherwise 
     available, there is appropriated for fiscal year 2021, out of 
     any amounts in the Treasury not otherwise appropriated, 
     $35,000,000, to remain available through September 30, 2025, 
     for the costs of providing technical assistance and 
     conducting research and for the administrative costs to carry 
     out this section and section 2202 of this subtitle.
       (c) Supplement Not Supplant.--Amounts made available to 
     carry out this section shall be used to supplement and not 
     supplant other Federal, State, and local public funds 
     expended to provide child care services for eligible 
     individuals.

     SEC. 2202. CHILD CARE STABILIZATION.

       (a) Definitions.--In this section:
       (1) COVID-19 public health emergency.--The term ``COVID-19 
     public health emergency'' means the public health emergency 
     declared by the Secretary of Health and Human Services under 
     section 319 of the Public Health Service Act (42 U.S.C. 247d) 
     on January 31, 2020, with respect to COVID-19, including any 
     renewal of the declaration.
       (2) Eligible child care provider.--The term ``eligible 
     child care provider'' means--
       (A) an eligible child care provider as defined in section 
     658P of the Child Care and Development Block Grant Act of 
     1990 (42 U.S.C. 9858n); or
       (B) a child care provider that is licensed, regulated, or 
     registered in the State, territory, or Indian Tribe on the 
     date of enactment of this Act and meets applicable State and 
     local health and safety requirements.
       (b) Child Care Stabilization Funding.--In addition to 
     amounts otherwise available, there is appropriated for fiscal 
     year 2021, out of any amounts in the Treasury not otherwise 
     appropriated, $23,975,000,000, to remain available through 
     September 30, 2021, for grants under this section in 
     accordance with the Child Care and Development Block Grant 
     Act of 1990.
       (c) Grants.--From the amounts appropriated to carry out 
     this section and under the authority of section 658O of the 
     Child Care and Development Block Grant Act of 1990 (42 U.S.C. 
     9858m) and this section, the Secretary shall award to each 
     lead agency a child care stabilization grant, without regard 
     to the requirements in subparagraphs (C) and (E) of section 
     658E(c)(3), and in section 658G, of the Child Care and 
     Development Block Grant Act of 1990 (42 U.S.C. 9858c(c)(3), 
     9858e). Such grant shall be allotted in accordance with 
     section 658O of the Child Care and Development Block Grant 
     Act of 1990 (42 U.S.C. 9858m).
       (d) State Reservations and Subgrants.--
       (1) Reservation.--A lead agency for a State that receives a 
     child care stabilization grant pursuant to subsection (c) 
     shall reserve not more than 10 percent of such grant funds to 
     administer subgrants, provide technical assistance and 
     support for applying for and accessing the subgrant 
     opportunity, publicize the availability of the subgrants, 
     carry out activities to increase the supply of child care, 
     and provide technical assistance to help child care providers 
     implement policies as described in paragraph (2)(D)(i).
       (2) Subgrants to qualified child care providers.--
       (A) In general.--The lead agency shall use the remainder of 
     the grant funds awarded pursuant to subsection (c) to make 
     subgrants to qualified child care providers described in 
     subparagraph (B), regardless of such a provider's previous 
     receipt of other Federal assistance, to support the stability 
     of the child care sector during and after the COVID-19 public 
     health emergency.
       (B) Qualified child care provider.--To be qualified to 
     receive a subgrant under this paragraph, a provider shall be 
     an eligible child care provider that on the date of 
     submission of an application for the subgrant, was either--
       (i) open and available to provide child care services; or
       (ii) closed due to public health, financial hardship, or 
     other reasons relating to the COVID-19 public health 
     emergency.
       (C) Subgrant amount.--The amount of such a subgrant to a 
     qualified child care provider shall be based on the 
     provider's stated current operating expenses, including costs 
     associated with providing or preparing to provide child care 
     services during the COVID-19 public health emergency, and to 
     the extent practicable, cover sufficient operating expenses 
     to ensure continuous operations for the intended period of 
     the subgrant.
       (D) Application.--The lead agency shall--
       (i) make available on the lead agency's website an 
     application for qualified child care providers that includes 
     certifications that, for the duration of the subgrant--

       (I) the provider applying will, when open and available to 
     provide child care services, implement policies in line with 
     guidance from the corresponding State, Tribal, and local 
     authorities, and in accordance with State, Tribal, and local 
     orders, and, to the greatest extent possible, implement 
     policies in line with guidance from the Centers for Disease 
     Control and Prevention;
       (II) for each employee, the provider will pay not less than 
     the full compensation, including any benefits, that was 
     provided to the employee as of the date of submission of the 
     application for the subgrant (referred to in this subclause 
     as ``full compensation''), and will not take any action that 
     reduces the weekly amount of the employee's compensation 
     below the weekly amount of full compensation, or that reduces 
     the employee's rate of compensation below the rate of full 
     compensation, including the involuntary furloughing of any 
     employee employed on the date of submission of the 
     application for the subgrant; and

[[Page H1205]]

       (III) the provider will provide relief from copayments and 
     tuition payments for the families enrolled in the provider's 
     program, to the extent possible, and prioritize such relief 
     for families struggling to make either type of payment; and

       (ii) accept and process applications submitted under this 
     subparagraph on a rolling basis, and provide subgrant funds 
     in advance of provider expenditures, except as provided in 
     subsection (e)(2).
       (E) Obligation.--The lead agency shall notify the Secretary 
     if it is unable to obligate at least 50 percent of the funds 
     received pursuant to subsection (c) that are available for 
     subgrants described in this paragraph within 9 months of the 
     date of enactment of this Act.
       (e) Uses of Funds.--
       (1) In general.--A qualified child care provider that 
     receives funds through such a subgrant shall use the funds 
     for at least one of the following:
       (A) Personnel costs, including payroll and salaries or 
     similar compensation for an employee (including any sole 
     proprietor or independent contractor), employee benefits, 
     premium pay, or costs for employee recruitment and retention.
       (B) Rent (including rent under a lease agreement) or 
     payment on any mortgage obligation, utilities, facility 
     maintenance or improvements, or insurance.
       (C) Personal protective equipment, cleaning and 
     sanitization supplies and services, or training and 
     professional development related to health and safety 
     practices.
       (D) Purchases of or updates to equipment and supplies to 
     respond to the COVID-19 public health emergency.
       (E) Goods and services necessary to maintain or resume 
     child care services.
       (F) Mental health supports for children and employees.
       (2) Reimbursement.--The qualified child care provider may 
     use the subgrant funds to reimburse the provider for sums 
     obligated or expended before the date of enactment of this 
     Act for the cost of a good or service described in paragraph 
     (1) to respond to the COVID-19 public health emergency.
       (f) Supplement Not Supplant.--Amounts made available to 
     carry out this section shall be used to supplement and not 
     supplant other Federal, State, and local public funds 
     expended to provide child care services for eligible 
     individuals.

     SEC. 2203. HEAD START.

       In addition to amounts otherwise available, there is 
     appropriated for fiscal year 2021, out of any amounts in the 
     Treasury not otherwise appropriated, $1,000,000,000, to 
     remain available through September 30, 2022, to carry out the 
     Head Start Act, including for Federal administrative 
     expenses. After reserving funds for Federal administrative 
     expenses, the Secretary shall allocate all remaining amounts 
     to Head Start agencies for one-time grants, and shall 
     allocate to each Head Start agency an amount that bears the 
     same ratio to the portion available for allocations as the 
     number of enrolled children served by the Head Start agency 
     bears to the number of enrolled children served by all Head 
     Start agencies.

     SEC. 2204. PROGRAMS FOR SURVIVORS.

       (a) In General.--Section 303 of the Family Violence 
     Prevention and Services Act (42 U.S.C. 10403) is amended by 
     adding at the end the following:
       ``(d) Additional Funding.--For the purposes of carrying out 
     this title, in addition to amounts otherwise made available 
     for such purposes, there are appropriated, out of any amounts 
     in the Treasury not otherwise appropriated, for fiscal year 
     2021, to remain available until expended except as otherwise 
     provided in this subsection, each of the following:
       ``(1) $180,000,000 to carry out sections 301 through 312, 
     to be allocated in the manner described in subsection (a)(2), 
     except that--
       ``(A) a reference in subsection (a)(2) to an amount 
     appropriated under subsection (a)(1) shall be considered to 
     be a reference to an amount appropriated under this 
     paragraph;
       ``(B) the matching requirement in section 306(c)(4) and 
     condition in section 308(d)(3) shall not apply; and
       ``(C) each reference in section 305(e) to `the end of the 
     following fiscal year' shall be considered to be a reference 
     to `the end of fiscal year 2025'; and
       ``(D) funds made available to a State in a grant under 
     section 306(a) and obligated in a timely manner shall be 
     available for expenditure, by the State or a recipient of 
     funds from the grant, through the end of fiscal year 2025;
       ``(2) $18,000,000 to carry out section 309.
       ``(3) $2,000,000 to carry out section 313, of which 
     $1,000,000 shall be allocated to support Indian 
     communities.''.
       (b) COVID-19 Public Health Emergency Defined.--In this 
     section, the term ``COVID-19 public health emergency'' means 
     the public health emergency declared by the Secretary of 
     Health and Human Services under section 319 of the Public 
     Health Service Act (42 U.S.C. 247d) on January 31, 2020, with 
     respect to COVID-19, including any renewal of the 
     declaration.
       (c) Grants to Support Culturally Specific Populations.--
       (1) In general.--In addition to amounts otherwise made 
     available, there is appropriated, out of any amounts in the 
     Treasury not otherwise appropriated, to the Secretary of 
     Health and Human Services (in this section referred to as the 
     ``Secretary''), $49,500,000 for fiscal year 2021, to be 
     available until expended, to carry out this subsection 
     (excluding Federal administrative costs, for which funds are 
     appropriated under subsection (e)).
       (2) Use of funds.--From amounts appropriated under 
     paragraph (1), the Secretary acting through the Director of 
     the Family Violence Prevention and Services Program, shall--
       (A) support culturally specific community-based 
     organizations to provide culturally specific activities for 
     survivors of sexual assault and domestic violence, to address 
     emergent needs resulting from the COVID-19 public health 
     emergency and other public health concerns; and
       (B) support culturally specific community-based 
     organizations that provide culturally specific activities to 
     promote strategic partnership development and collaboration 
     in responding to the impact of COVID-19 and other public 
     health concerns on survivors of sexual assault and domestic 
     violence.
       (d) Grants to Support Survivors of Sexual Assault.--
       (1) In general.--In addition to amounts otherwise made 
     available, there is appropriated, out of any amounts in the 
     Treasury not otherwise appropriated, to the Secretary, 
     $198,000,000 for fiscal year 2021, to be available until 
     expended, to carry out this subsection (excluding Federal 
     administrative costs, for which funds are appropriated under 
     subsection (e)).
       (2) Use of funds.--From amounts appropriated under 
     paragraph (1), the Secretary acting through the Director of 
     the Family Violence Prevention and Services Program, shall 
     assist rape crisis centers in transitioning to virtual 
     services and meeting the emergency needs of survivors.
       (e) Administrative Costs.--In addition to amounts otherwise 
     made available, there is appropriated to the Secretary, out 
     of any amounts in the Treasury not otherwise appropriated, 
     $2,500,000 for fiscal year 2021, to remain available until 
     expended, for the Federal administrative costs of carrying 
     out subsections (c) and (d).

     SEC. 2205. CHILD ABUSE PREVENTION AND TREATMENT.

       In addition to amounts otherwise available, there is 
     appropriated to the Secretary of Health and Human Services 
     for fiscal year 2021, out of any money in the Treasury not 
     otherwise appropriated, the following amounts, to remain 
     available through September 30, 2023:
       (1) $250,000,000 for carrying out the program authorized 
     under section 201 of the Child Abuse Prevention and Treatment 
     Act (42 U.S.C. 5116), which shall be allocated without regard 
     to section 204(4) of such Act (42 U.S.C. 5116d(4)) and shall 
     be allotted to States in accordance with section 203 of such 
     Act (42 U.S.C. 5116b), except that--
       (A) in subsection (b)(1)(A) of such section 203, ``70 
     percent'' shall be deemed to be ``100 percent''; and
       (B) subsections (b)(1)(B) and (c) of such section 203 shall 
     not apply; and
       (2) $100,000,000 for carrying out the State grant program 
     authorized under section 106 of the Child Abuse Prevention 
     and Treatment Act (42 U.S.C. 5106a), which shall be allocated 
     without regard to section 112(a)(2) of such Act (42 U.S.C. 
     5106h(a)(2)).

     SEC. 2206. CORPORATION FOR NATIONAL AND COMMUNITY SERVICE AND 
                   THE NATIONAL SERVICE TRUST.

       (a) Corporation for National and Community Service.--In 
     addition to amounts otherwise made available, there is 
     appropriated for fiscal year 2021, out of any money in the 
     Treasury not otherwise appropriated, to the Corporation for 
     National and Community Service, $852,000,000, to remain 
     available through September 30, 2024, to carry out subsection 
     (b), except that amounts to carry out subsection (b)(7) shall 
     remain available until September 30, 2026.
       (b) Allocation of Amounts.--Amounts provided by subsection 
     (a) shall be allocated as follows:
       (1) Americorps state and national.--$620,000,000 shall be 
     used--
       (A) to increase the living allowances of participants in 
     national service programs; and
       (B) to make funding adjustments to existing (as of the date 
     of enactment of this Act) awards and award new and additional 
     awards to entities to support programs described in 
     paragraphs (1)(B), (2)(B), (3)(B), (4)(B), and (5)(B) of 
     subsection (a), and subsection (b)(2), of section 122 of the 
     National and Community Service Act of 1990 (42 U.S.C. 12572), 
     whether or not the entities are already grant recipients 
     under such provisions on the date of enactment of this Act, 
     and notwithstanding section 122(a)(1)(B)(vi) of the National 
     and Community Service Act of 1990 (42 U.S.C. 
     12572(a)(1)(B)(vi)), by--
       (i) prioritizing entities serving communities 
     disproportionately impacted by COVID-19 and utilizing 
     culturally competent and multilingual strategies in the 
     provision of services; and
       (ii) taking into account the diversity of communities and 
     participants served by such entities, including racial, 
     ethnic, socioeconomic, linguistic, or geographic diversity.
       (2) State commissions.--$20,000,000 shall be used to make 
     adjustments to existing (as of the date of enactment of this 
     Act) awards and new and additional awards, including awards 
     to State Commissions on National and Community Service, under 
     section 126(a) of the National and Community Service Act of 
     1990 (42 U.S.C. 12576(a)).
       (3) Volunteer generation fund.--$20,000,000 shall be used 
     for expenses authorized under section 501(a)(4)(F) of the 
     National and Community Service Act of 1990 (42 U.S.C. 
     12681(a)(4)(F)), which, notwithstanding section 198P(d)(1)(B) 
     of that Act (42 U.S.C. 12653p(d)(1)(B)), shall be for grants 
     awarded by the Corporation for National and Community Service 
     on a competitive basis.
       (4) Americorps vista.--$80,000,000 shall be used for the 
     purposes described in section 101 of the Domestic Volunteer 
     Service Act of 1973 (42 U.S.C. 4951), including to increase 
     the living allowances of volunteers, described in section 
     105(b) of the Domestic Volunteer Service Act of 1973 (42 
     U.S.C. 4955(b)).

[[Page H1206]]

       (5) National senior service corps.--$30,000,000 shall be 
     used for the purposes described in section 200 of the 
     Domestic Volunteer Service Act of 1973 (42 U.S.C. 5000).
       (6) Administrative costs.--$73,000,000 shall be used for 
     the Corporation for National and Community Service for 
     administrative expenses to carry out programs and activities 
     funded by subsection (a).
       (7) Office of inspector general.--$9,000,000 shall be used 
     for the Office of Inspector General of the Corporation for 
     National and Community Service for salaries and expenses 
     necessary for oversight and audit of programs and activities 
     funded by subsection (a).
       (c) National Service Trust.--In addition to amounts 
     otherwise made available, there is appropriated for fiscal 
     year 2021, out of any money in the Treasury not otherwise 
     appropriated, $148,000,000, to remain available until 
     expended, for administration of the National Service Trust, 
     and for payment to the Trust for the provision of educational 
     awards pursuant to section 145(a)(1)(A) of the National and 
     Community Service Act of 1990 (42 U.S.C. 12601(a)(1)(A)).

                       Subtitle D--Public Health

     SEC. 2301. FUNDING FOR COVID-19 VACCINE ACTIVITIES AT THE 
                   CENTERS FOR DISEASE CONTROL AND PREVENTION.

       (a) In General.--In addition to amounts otherwise 
     available, there is appropriated to the Secretary of Health 
     and Human Services (in this subtitle referred to as the 
     ``Secretary'') for fiscal year 2021, out of any money in the 
     Treasury not otherwise appropriated, $7,500,000,000, to 
     remain available until expended, to carry out activities to 
     plan, prepare for, promote, distribute, administer, monitor, 
     and track COVID-19 vaccines.
       (b) Use of Funds.--The Secretary, acting through the 
     Director of the Centers for Disease Control and Prevention, 
     and in consultation with other agencies, as applicable, 
     shall, in conducting activities referred to in subsection 
     (a)--
       (1) conduct activities to enhance, expand, and improve 
     nationwide COVID-19 vaccine distribution and administration, 
     including activities related to distribution of ancillary 
     medical products and supplies related to vaccines; and
       (2) provide technical assistance, guidance, and support to, 
     and award grants or cooperative agreements to, State, local, 
     Tribal, and territorial public health departments for 
     enhancement of COVID-19 vaccine distribution and 
     administration capabilities, including--
       (A) the distribution and administration of vaccines 
     licensed under section 351 of the Public Health Service Act 
     (42 U.S.C. 262) or authorized under section 564 of the 
     Federal Food, Drug, and Cosmetic Act (21 U.S.C. 360bbb-3) and 
     ancillary medical products and supplies related to vaccines;
       (B) the establishment and expansion, including staffing 
     support, of community vaccination centers, particularly in 
     underserved areas;
       (C) the deployment of mobile vaccination units, 
     particularly in underserved areas;
       (D) information technology, standards-based data, and 
     reporting enhancements, including improvements necessary to 
     support standards-based sharing of data related to vaccine 
     distribution and vaccinations and systems that enhance 
     vaccine safety, effectiveness, and uptake, particularly among 
     underserved populations;
       (E) facilities enhancements;
       (F) communication with the public regarding when, where, 
     and how to receive COVID-19 vaccines; and
       (G) transportation of individuals to facilitate 
     vaccinations, including at community vaccination centers and 
     mobile vaccination units, particularly for underserved 
     populations.
       (c) Supplemental Funding for State Vaccination Grants.--
       (1) Definitions.--In this subsection:
       (A) Base formula.--The term ``base formula'' means the 
     allocation formula that applied to the Public Health 
     Emergency Preparedness cooperative agreement in fiscal year 
     2020.
       (B) Alternative allocation.--The term ``alternative 
     allocation'' means an allocation to each State, territory, or 
     locality calculated using the percentage derived from the 
     allocation received by such State, territory, or locality of 
     the aggregate amount of fiscal year 2020 Public Health 
     Emergency Preparedness cooperative agreement awards under 
     section 319C-1 of the Public Health Service Act (42 U.S.C. 
     247d-3a).
       (2) Supplemental funding.--
       (A) In general.--Not later than 21 days after the date of 
     enactment of this Act, the Secretary shall, out of amounts 
     described in subsection (a), provide supplemental funding to 
     any State, locality, or territory that received less of the 
     amounts that were appropriated under title III of division M 
     of Public Law 116-260 for vaccination grants to be issued by 
     the Centers for Disease Control and Prevention than such 
     State, locality, or territory would have received had such 
     amounts been allocated using the alternative allocation.
       (B) Amount.--The amount of supplemental funding provided 
     under this subsection shall be equal to the difference 
     between--
       (i) the amount the State, locality, or territory received, 
     or would receive, under the base formula; and
       (ii) the amount the State, locality, or territory would 
     receive under the alternative allocation.

     SEC. 2302. FUNDING FOR VACCINE CONFIDENCE ACTIVITIES.

       In addition to amounts otherwise available, there is 
     appropriated to the Secretary for fiscal year 2021, out of 
     any money in the Treasury not otherwise appropriated, 
     $1,000,000,000, to remain available until expended, to carry 
     out activities, acting through the Director of the Centers 
     for Disease Control and Prevention--
       (1) to strengthen vaccine confidence in the United States, 
     including its territories and possessions;
       (2) to provide further information and education with 
     respect to vaccines licensed under section 351 of the Public 
     Health Service Act (42 U.S.C. 262) or authorized under 
     section 564 of the Federal Food, Drug, and Cosmetic Act (21 
     U.S.C. 360bbb-3); and
       (3) to improve rates of vaccination throughout the United 
     States, including its territories and possessions, including 
     through activities described in section 313 of the Public 
     Health Service Act, as amended by section 311 of division BB 
     of the Consolidated Appropriations Act, 2021 (Public Law 116-
     260).

     SEC. 2303. FUNDING FOR SUPPLY CHAIN FOR COVID-19 VACCINES, 
                   THERAPEUTICS, AND MEDICAL SUPPLIES.

       In addition to amounts otherwise available, there is 
     appropriated to the Secretary for fiscal year 2021, out of 
     any money in the Treasury not otherwise appropriated, 
     $6,050,000,000, to remain available until expended, for 
     necessary expenses with respect to research, development, 
     manufacturing, production, and the purchase of vaccines, 
     therapeutics, and ancillary medical products and supplies to 
     prevent, prepare, or respond to--
       (1) SARS-CoV-2 or any viral variant mutating therefrom with 
     pandemic potential; and
       (2) COVID-19 or any disease with potential for creating a 
     pandemic.

     SEC. 2304. FUNDING FOR COVID-19 VACCINE, THERAPEUTIC, AND 
                   DEVICE ACTIVITIES AT THE FOOD AND DRUG 
                   ADMINISTRATION.

        In addition to amounts otherwise available, there is 
     appropriated to the Secretary for fiscal year 2021, out of 
     any money in the Treasury not otherwise appropriated, 
     $500,000,000, to remain available until expended, to be used 
     for the evaluation of the continued performance, safety, and 
     effectiveness, including with respect to emerging COVID-19 
     variants, of vaccines, therapeutics, and diagnostics 
     approved, cleared, licensed, or authorized for use for the 
     treatment, prevention, or diagnosis of COVID-19; facilitation 
     of advanced continuous manufacturing activities related to 
     production of vaccines and related materials; facilitation 
     and conduct of inspections related to the manufacturing of 
     vaccines, therapeutics, and devices delayed or cancelled for 
     reasons related to COVID-19; review of devices authorized for 
     use for the treatment, prevention, or diagnosis of COVID-19; 
     and oversight of the supply chain and mitigation of shortages 
     of vaccines, therapeutics, and devices approved, cleared, 
     licensed, or authorized for use for the treatment, 
     prevention, or diagnosis of COVID-19 by the Food and Drug 
     Administration.

     SEC. 2305. REDUCED COST-SHARING.

       (a) In General.--Section 1402 of the Patient Protection and 
     Affordable Care Act is amended by redesignating subsection 
     (f) as subsection (g) and by inserting after subsection (e) 
     the following new subsection:
       ``(f) Special Rule for Individuals Who Receive Unemployment 
     Compensation During 2021.--For purposes of this section, in 
     the case of an individual who has received, or has been 
     approved to receive, unemployment compensation for any week 
     beginning during 2021, for the plan year in which such week 
     begins--
       ``(1) such individual shall be treated as meeting the 
     requirements of subsection (b)(2), and
       ``(2) for purposes of subsections (c) and (d), there shall 
     not be taken into account any household income of the 
     individual in excess of 133 percent of the poverty line for a 
     family of the size involved.''.
       (b) Effective Date.--The amendment made by this section 
     shall apply to plan years beginning after December 31, 2020.

                          Subtitle E--Testing

     SEC. 2401. FUNDING FOR COVID-19 TESTING, CONTACT TRACING, AND 
                   MITIGATION ACTIVITIES.

       (a) In General.--In addition to amounts otherwise 
     available, there is appropriated to the Secretary of Health 
     and Human Services (in this subtitle referred to as the 
     ``Secretary'') for fiscal year 2021, out of any money in the 
     Treasury not otherwise appropriated, $47,800,000,000, to 
     remain available until expended, to carry out activities to 
     detect, diagnose, trace, and monitor SARS-CoV-2 and COVID-19 
     infections and related strategies to mitigate the spread of 
     COVID-19.
       (b) Use of Funds.--From amounts appropriated by subsection 
     (a), the Secretary shall--
       (1) implement a national, evidence-based strategy for 
     testing, contact tracing, surveillance, and mitigation with 
     respect to SARS-CoV-2 and COVID-19, including through 
     activities authorized under section 319(a) of the Public 
     Health Service Act;
       (2) provide technical assistance, guidance, and support, 
     and award grants or cooperative agreements to State, local, 
     and territorial public health departments for activities to 
     detect, diagnose, trace, and monitor SARS-CoV-2 and COVID-19 
     infections and related strategies and activities to mitigate 
     the spread of COVID-19;
       (3) support the development, manufacturing, procurement, 
     distribution, and administration of tests to detect or 
     diagnose SARS-CoV-2 and COVID-19, including through--
       (A) support for the development, manufacture, procurement, 
     and distribution of supplies necessary for administering 
     tests, such as personal protective equipment; and
       (B) support for the acquisition, construction, alteration, 
     or renovation of non-federally owned facilities for the 
     production of diagnostics and ancillary medical products and 
     supplies where the Secretary determines that such an 
     investment is necessary to ensure the production of 
     sufficient amounts of such supplies;
       (4) establish and expand Federal, State, local, and 
     territorial testing and contact tracing capabilities, 
     including--
       (A) through investments in laboratory capacity, such as--
       (i) academic and research laboratories, or other 
     laboratories that could be used for processing of COVID-19 
     testing;

[[Page H1207]]

       (ii) community-based testing sites and community-based 
     organizations; or
       (iii) mobile health units, particularly in medically 
     underserved areas; and
       (B) with respect to quarantine and isolation of contacts;
       (5) enhance information technology, data modernization, and 
     reporting, including improvements necessary to support 
     sharing of data related to public health capabilities;
       (6) award grants to, or enter into cooperative agreements 
     or contracts with, State, local, and territorial public 
     health departments to establish, expand, and sustain a public 
     health workforce; and
       (7) to cover administrative and program support costs 
     necessary to conduct activities related to subparagraph (a).

     SEC. 2402. FUNDING FOR SARS-COV-2 GENOMIC SEQUENCING AND 
                   SURVEILLANCE.

       (a) In General.--In addition to amounts otherwise 
     available, there is appropriated to the Secretary for fiscal 
     year 2021 out of any money in the Treasury not otherwise 
     appropriated, $1,750,000,000, to remain available until 
     expended, to strengthen and expand activities and workforce 
     related to genomic sequencing, analytics, and disease 
     surveillance.
       (b) Use of Funds.--From amounts appropriated by subsection 
     (a), the Secretary, acting through the Director of the 
     Centers for Disease Control and Prevention, shall--
       (1) conduct, expand, and improve activities to sequence 
     genomes, identify mutations, and survey the circulation and 
     transmission of viruses and other organisms, including 
     strains of SARS-CoV-2;
       (2) award grants or cooperative agreements to State, local, 
     Tribal, or territorial public health departments or public 
     health laboratories--
       (A) to increase their capacity to sequence genomes of 
     circulating strains of viruses and other organisms, including 
     SARS-CoV-2;
       (B) to identify mutations in viruses and other organisms, 
     including SARS-CoV-2;
       (C) to use genomic sequencing to identify outbreaks and 
     clusters of diseases or infections, including COVID-19; and
       (D) to develop effective disease response strategies based 
     on genomic sequencing and surveillance data;
       (3) enhance and expand the informatics capabilities of the 
     public health workforce; and
       (4) award grants for the construction, alteration, or 
     renovation of facilities to improve genomic sequencing and 
     surveillance capabilities at the State and local level.

     SEC. 2403. FUNDING FOR GLOBAL HEALTH.

       In addition to amounts otherwise available, there is 
     appropriated to the Secretary for fiscal year 2021, out of 
     any amounts in the Treasury not otherwise appropriated, 
     $750,000,000, to remain available until expended, for 
     activities to be conducted acting through the Director of the 
     Centers for Disease Control and Prevention to combat SARS-
     CoV-2, COVID-19, and other emerging infectious disease 
     threats globally, including efforts related to global health 
     security, global disease detection and response, global 
     health protection, global immunization, and global 
     coordination on public health.

     SEC. 2404. FUNDING FOR DATA MODERNIZATION AND FORECASTING 
                   CENTER.

       In addition to amounts otherwise available, there is 
     appropriated to the Secretary for fiscal year 2021, out of 
     any money in the Treasury not otherwise appropriated, 
     $500,000,000, to remain available until expended, for 
     activities to be conducted acting through the Director of the 
     Centers for Disease Control and Prevention to support public 
     health data surveillance and analytics infrastructure 
     modernization initiatives at the Centers for Disease Control 
     and Prevention, and establish, expand, and maintain efforts 
     to modernize the United States disease warning system to 
     forecast and track hotspots for COVID-19, its variants, and 
     emerging biological threats, including academic and workforce 
     support for analytics and informatics infrastructure and data 
     collection systems.

                  Subtitle F--Public Health Workforce

     SEC. 2501. FUNDING FOR PUBLIC HEALTH WORKFORCE.

       (a) In General.--In addition to amounts otherwise 
     available, there is appropriated to the Secretary of Health 
     and Human Services (in this subtitle referred to as the 
     ``Secretary'') for fiscal year 2021, out of any money in the 
     Treasury not otherwise appropriated, $7,660,000,000, to 
     remain available until expended, to carry out activities 
     related to establishing, expanding, and sustaining a public 
     health workforce, including by making awards to State, local, 
     and territorial public health departments.
       (b) Use of Funds for Public Health Departments.--Amounts 
     made available to an awardee pursuant to subsection (a) shall 
     be used for the following:
       (1) Costs, including wages and benefits, related to the 
     recruiting, hiring, and training of individuals--
       (A) to serve as case investigators, contact tracers, social 
     support specialists, community health workers, public health 
     nurses, disease intervention specialists, epidemiologists, 
     program managers, laboratory personnel, informaticians, 
     communication and policy experts, and any other positions as 
     may be required to prevent, prepare for, and respond to 
     COVID-19; and
       (B) who are employed by--
       (i) the State, territorial, or local public health 
     department involved; or
       (ii) a nonprofit private or public organization with 
     demonstrated expertise in implementing public health programs 
     and established relationships with such State, territorial, 
     or local public health departments, particularly in medically 
     underserved areas.
       (2) Personal protective equipment, data management and 
     other technology, or other necessary supplies.
       (3) Administrative costs and activities necessary for 
     awardees to implement activities funded under this section.
       (4) Subawards from recipients of awards under subsection 
     (a) to local health departments for the purposes of the 
     activities funded under this section.

     SEC. 2502. FUNDING FOR MEDICAL RESERVE CORPS.

       In addition to amounts otherwise available, there is 
     appropriated to the Secretary for fiscal year 2021, out of 
     any money in the Treasury not otherwise appropriated, 
     $100,000,000, to remain available until expended, for 
     carrying out section 2813 of the Public Health Service Act 
     (42 U.S.C. 300hh-15).

                 Subtitle G--Public Health Investments

     SEC. 2601. FUNDING FOR COMMUNITY HEALTH CENTERS AND COMMUNITY 
                   CARE.

       (a) In General.--In addition to amounts otherwise 
     available, there is appropriated to the Secretary of Health 
     and Human Services (in this subtitle referred to as the 
     ``Secretary'') for fiscal year 2021, out of any money in the 
     Treasury not otherwise appropriated, $7,600,000,000, to 
     remain available until expended, for necessary expenses for 
     awarding grants and cooperative agreements under section 330 
     of the Public Health Service Act (42 U.S.C. 254b) to be 
     awarded without regard to the time limitation in subsection 
     (e)(3) and subsections (e)(6)(A)(iii), (e)(6)(B)(iii), and 
     (r)(2)(B) of such section 330, and for necessary expenses for 
     awarding grants to Federally qualified health centers, as 
     described in section 1861(aa)(4)(B) of the Social Security 
     Act (42 U.S.C.1395x(aa)(4)(B)), and for awarding grants or 
     contracts to Papa Ola Lokahi and to qualified entities under 
     sections 4 and 6 of the Native Hawaiian Health Care 
     Improvement Act (42 U.S.C. 11703, 11705). Of the total amount 
     appropriated by the preceding sentence, not less than 
     $20,000,000 shall be for grants or contracts to Papa Ola 
     Lokahi and to qualified entities under sections 4 and 6 of 
     the Native Hawaiian Health Care Improvement Act (42 U.S.C. 
     11703, 11705). 
       (b) Use of Funds.--Amounts made available to an awardee 
     pursuant to subsection (a) shall be used--
       (1) to plan, prepare for, promote, distribute, administer, 
     and track COVID-19 vaccines, and to carry out other vaccine-
     related activities;
       (2) to detect, diagnose, trace, and monitor COVID-19 
     infections and related activities necessary to mitigate the 
     spread of COVID-19, including activities related to, and 
     equipment or supplies purchased for, testing, contact 
     tracing, surveillance, mitigation, and treatment of COVID-19;
       (3) to purchase equipment and supplies to conduct mobile 
     testing or vaccinations for COVID-19, to purchase and 
     maintain mobile vehicles and equipment to conduct such 
     testing or vaccinations, and to hire and train laboratory 
     personnel and other staff to conduct such mobile testing or 
     vaccinations, particularly in medically underserved areas;
       (4) to establish, expand, and sustain the health care 
     workforce to prevent, prepare for, and respond to COVID-19, 
     and to carry out other health workforce-related activities;
       (5) to modify, enhance, and expand health care services and 
     infrastructure; and
       (6) to conduct community outreach and education activities 
     related to COVID-19.
       (c) Past Expenditures.--An awardee may use amounts awarded 
     pursuant to subsection (a) to cover the costs of the awardee 
     carrying out any of the activities described in subsection 
     (b) during the period beginning on the date of the 
     declaration of a public health emergency by the Secretary 
     under section 319 of the Public Health Service Act (42 U.S.C. 
     247d) on January 31, 2020, with respect to COVID-19 and 
     ending on the date of such award.

     SEC. 2602. FUNDING FOR NATIONAL HEALTH SERVICE CORPS.

       (a) In General.--In addition to amounts otherwise 
     available, there is appropriated to the Secretary for fiscal 
     year 2021, out of any money in the Treasury not otherwise 
     appropriated, $800,000,000, to remain available until 
     expended, for carrying out sections 338A, 338B, and 338I of 
     the Public Health Service Act (42 U.S.C. 254l, 254l-1, 254q-
     1) with respect to the health workforce.
       (b) State Loan Repayment Programs.--
       (1) In general.--Of the amount made available pursuant to 
     subsection (a), $100,000,000 shall be made available for 
     providing primary health services through grants to States 
     under section 338I(a) of the Public Health Service Act (42 
     U.S.C. 254q-1(a)).
       (2) Conditions.--With respect to grants described in 
     paragraph (1) using funds made available under such 
     paragraph:
       (A) Section 338I(b) of the Public Health Service Act (42 
     U.S.C. 254q-1(b)) shall not apply.
       (B) Notwithstanding section 338I(d)(2) of the Public Health 
     Service Act (42 U.S.C. 254q-1(d)(2)), not more than 10 
     percent of an award to a State from such amounts, may be used 
     by the State for costs of administering the State loan 
     repayment program.

     SEC. 2603. FUNDING FOR NURSE CORPS.

       In addition to amounts otherwise available, there is 
     appropriated to the Secretary for fiscal year 2021, out of 
     any money in the Treasury not otherwise appropriated, 
     $200,000,000, to remain available until expended, for 
     carrying out section 846 of the Public Health Service Act (42 
     U.S.C. 297n).

     SEC. 2604. FUNDING FOR TEACHING HEALTH CENTERS THAT OPERATE 
                   GRADUATE MEDICAL EDUCATION.

       (a) In General.--In addition to amounts otherwise 
     available, and notwithstanding the capped amount referenced 
     in sections 340H(b)(2) and 340H(d)(2) of the Public Health 
     Service Act (42 U.S.C. 256h(b)(2) and (d)(2)), there is 
     appropriated to the Secretary for fiscal year 2021, out

[[Page H1208]]

     of any money in the Treasury not otherwise appropriated, 
     $330,000,000, to remain available until September 30, 2023, 
     for the program of payments to teaching health centers that 
     operate graduate medical education under section 340H of the 
     Public Health Service Act (42 U.S.C. 256h) and for teaching 
     health center development grants authorized under section 
     749A of the Public Health Service Act (42 U.S.C. 293l-1).
       (b) Use of Funds.--Amounts made available pursuant to 
     subsection (a) shall be used for the following activities:
       (1) For making payments to establish new approved graduate 
     medical residency training programs pursuant to section 
     340H(a)(1)(C) of the Public Health Service Act (42 U.S.C. 
     256h(a)(1)(C)).
       (2) To provide an increase to the per resident amount 
     described in section 340H(a)(2) of the Public Health Service 
     Act (42 U.S.C. 256h(a)(2)) of $10,000.
       (3) For making payments under section 340H(a)(1)(A) of the 
     Public Health Service Act (42 U.S.C. 256h(a)(1)(A))) to 
     qualified teaching health centers for maintenance of filled 
     positions at existing approved graduate medical residency 
     training programs.
       (4) For making payments under section 340H(a)(1)(B) of the 
     Public Health Service Act (42 U.S.C. 256h(a)(1)(B)) for the 
     expansion of existing approved graduate medical residency 
     training programs.
       (5) For making awards under section 749A of the Public 
     Health Service Act (42 U.S.C. 293l-1) to teaching health 
     centers for the purpose of establishing new accredited or 
     expanded primary care residency programs.
       (6) To cover administrative costs and activities necessary 
     for qualified teaching health centers receiving payments 
     under section 340H of the Public Health Service Act (42 
     U.S.C. 256h) to carry out activities under such section.

     SEC. 2605. FUNDING FOR FAMILY PLANNING.

       In addition to amounts otherwise available, there is 
     appropriated to the Secretary for fiscal year 2021, out of 
     any money in the Treasury not otherwise appropriated, 
     $50,000,000, to remain available until expended, for 
     necessary expenses for making grants and contracts under 
     section 1001 of the Public Health Service Act (42 U.S.C. 
     300).

          Subtitle H--Mental Health and Substance Use Disorder

     SEC. 2701. FUNDING FOR BLOCK GRANTS FOR COMMUNITY MENTAL 
                   HEALTH SERVICES.

       In addition to amounts otherwise available, there is 
     appropriated to the Secretary of Health and Human Services 
     (in this subtitle referred to as the ``Secretary'') for 
     fiscal year 2021, out of any money in the Treasury not 
     otherwise appropriated, $1,500,000,000, to remain available 
     until expended, for carrying out subpart I of part B of title 
     XIX of the Public Health Service Act (42 U.S.C. 300x et 
     seq.), subpart III of part B of title XIX of such Act (42 
     U.S.C. 300x-51 et seq.), and section 505(c) of such Act (42 
     U.S.C. 290aa-4(c)) with respect to mental health. 
     Notwithstanding section 1952 of the Public Health Service Act 
     (42 U.S.C. 300x-62), any amount awarded to a State out of 
     amounts appropriated by this section shall be expended by the 
     State by September 30, 2025.

     SEC. 2702. FUNDING FOR BLOCK GRANTS FOR PREVENTION AND 
                   TREATMENT OF SUBSTANCE ABUSE.

       In addition to amounts otherwise available, there is 
     appropriated to the Secretary for fiscal year 2021, out of 
     any money in the Treasury not otherwise appropriated, 
     $1,500,000,000, to remain available until expended, for 
     carrying out subpart II of part B of title XIX of the Public 
     Health Service Act (42 U.S.C. 300x-21 et seq.), subpart III 
     of part B of title XIX of such Act (42 U.S.C. 300x-51 et 
     seq.), section 505(d) of such Act (42 U.S.C. 290aa-4(d)) with 
     respect to substance abuse, and section 515(d) of such Act 
     (42 U.S.C. 290bb-21(d)). Notwithstanding section 1952 of the 
     Public Health Service Act (42 U.S.C. 300x-62), any amount 
     awarded to a State out of amounts appropriated by this 
     section shall be expended by the State by September 30, 2025.

     SEC. 2703. FUNDING FOR MENTAL HEALTH AND SUBSTANCE USE 
                   DISORDER TRAINING FOR HEALTH CARE 
                   PROFESSIONALS, PARAPROFESSIONALS, AND PUBLIC 
                   SAFETY OFFICERS.

       (a) In General.--In addition to amounts otherwise 
     available, there is appropriated to the Secretary for fiscal 
     year 2021, out of any money in the Treasury not otherwise 
     appropriated, $80,000,000, to remain available until 
     expended, for the purpose described in subsection (b).
       (b) Use of Funding.--The Secretary, acting through the 
     Administrator of the Health Resources and Services 
     Administration, shall, taking into consideration the needs of 
     rural and medically underserved communities, use amounts 
     appropriated by subsection (a) to award grants or contracts 
     to health professions schools, academic health centers, State 
     or local governments, Indian Tribes and Tribal organizations, 
     or other appropriate public or private nonprofit entities (or 
     consortia of entities, including entities promoting 
     multidisciplinary approaches), to plan, develop, operate, or 
     participate in health professions and nursing training 
     activities for health care students, residents, 
     professionals, paraprofessionals, trainees, and public safety 
     officers, and employers of such individuals, in evidence-
     informed strategies for reducing and addressing suicide, 
     burnout, mental health conditions, and substance use 
     disorders among health care professionals.

     SEC. 2704. FUNDING FOR EDUCATION AND AWARENESS CAMPAIGN 
                   ENCOURAGING HEALTHY WORK CONDITIONS AND USE OF 
                   MENTAL HEALTH AND SUBSTANCE USE DISORDER 
                   SERVICES BY HEALTH CARE PROFESSIONALS.

       (a) In General.--In addition to amounts otherwise 
     available, there is appropriated to the Secretary for fiscal 
     year 2021, out of any money in the Treasury not otherwise 
     appropriated, $20,000,000, to remain available until 
     expended, for the purpose described in subsection (b).
       (b) Use of Funds.--The Secretary, acting through the 
     Director of the Centers for Disease Control and Prevention 
     and in consultation with the medical professional community, 
     shall use amounts appropriated by subsection (a) to carry out 
     a national evidence-based education and awareness campaign 
     directed at health care professionals and first responders 
     (such as emergency medical service providers), and employers 
     of such professionals and first responders. Such awareness 
     campaign shall--
       (1) encourage primary prevention of mental health 
     conditions and substance use disorders and secondary and 
     tertiary prevention by encouraging health care professionals 
     to seek support and treatment for their own mental health and 
     substance use concerns; and
       (2) help such professionals to identify risk factors in 
     themselves and others and respond to such risks.

     SEC. 2705. FUNDING FOR GRANTS FOR HEALTH CARE PROVIDERS TO 
                   PROMOTE MENTAL HEALTH AMONG THEIR HEALTH 
                   PROFESSIONAL WORKFORCE.

       (a) In General.--In addition to amounts otherwise 
     available, there is appropriated to the Secretary for fiscal 
     year 2021, out of any money in the Treasury not otherwise 
     appropriated, $40,000,000, to remain available until 
     expended, for the purpose described in subsection (b).
       (b) Use of Funds.--The Secretary, acting through the 
     Administrator of the Health Resources and Services 
     Administration, shall, taking into consideration the needs of 
     rural and medically underserved communities, use amounts 
     appropriated by subsection (a) to award grants or contracts 
     to entities providing health care, including health care 
     providers associations and Federally qualified health 
     centers, to establish, enhance, or expand evidence-informed 
     programs or protocols to promote mental health among their 
     providers, other personnel, and members.

     SEC. 2706. FUNDING FOR COMMUNITY-BASED FUNDING FOR LOCAL 
                   SUBSTANCE USE DISORDER SERVICES.

       (a) In General.--In addition to amounts otherwise 
     available, there is appropriated to the Secretary for fiscal 
     year 2021, out of any money in the Treasury not otherwise 
     appropriated, $30,000,000, to remain available until 
     expended, to carry out the purpose described in subsection 
     (b).
       (b) Use of Funds.--
       (1) In general.--The Secretary, acting through the 
     Assistant Secretary for Mental Health and Substance Use and 
     in consultation with the Director of the Centers for Disease 
     Control and Prevention, shall award grants to support States; 
     local, Tribal, and territorial governments; Tribal 
     organizations; nonprofit community-based organizations; and 
     primary and behavioral health organizations to support 
     community-based overdose prevention programs, syringe 
     services programs, and other harm reduction services.
       (2) Use of grant funds.--Grant funds awarded under this 
     section to eligible entities shall be used for preventing and 
     controlling the spread of infectious diseases and the 
     consequences of such diseases for individuals with substance 
     use disorder, distributing opioid overdose reversal 
     medication to individuals at risk of overdose, connecting 
     individuals at risk for, or with, a substance use disorder to 
     overdose education, counseling, and health education, and 
     encouraging such individuals to take steps to reduce the 
     negative personal and public health impacts of substance use 
     or misuse.

     SEC. 2707. FUNDING FOR COMMUNITY-BASED FUNDING FOR LOCAL 
                   BEHAVIORAL HEALTH NEEDS.

       (a) In General.--In addition to amounts otherwise 
     available, there is appropriated to the Secretary for fiscal 
     year 2021, out of any money in the Treasury not otherwise 
     appropriated, $50,000,000, to remain available until 
     expended, to carry out the purpose described in subsection 
     (b).
       (b) Use of Funds.--
       (1) In general.--The Secretary, acting through the 
     Assistant Secretary for Mental Health and Substance Use, 
     shall award grants to State, local, Tribal, and territorial 
     governments, Tribal organizations, nonprofit community-based 
     entities, and primary care and behavioral health 
     organizations to address increased community behavioral 
     health needs worsened by the COVID-19 public health 
     emergency.
       (2) Use of grant funds.--Grant funds awarded under this 
     section to eligible entities shall be used for promoting care 
     coordination among local entities; training the mental and 
     behavioral health workforce, relevant stakeholders, and 
     community members; expanding evidence-based integrated models 
     of care; addressing surge capacity for mental and behavioral 
     health needs; providing mental and behavioral health services 
     to individuals with mental health needs (including co-
     occurring substance use disorders) as delivered by behavioral 
     and mental health professionals utilizing telehealth 
     services; and supporting, enhancing, or expanding mental and 
     behavioral health preventive and crisis intervention 
     services.

     SEC. 2708. FUNDING FOR THE NATIONAL CHILD TRAUMATIC STRESS 
                   NETWORK.

       In addition to amounts otherwise available, there is 
     appropriated to the Secretary for fiscal year 2021, out of 
     any money in the Treasury not otherwise appropriated, 
     $10,000,000, to remain available until expended, for carrying 
     out section 582 of the Public Health Service Act (42 U.S.C. 
     290hh-1) with respect to addressing the problem of high-risk 
     or medically underserved persons who experience violence-
     related stress.

[[Page H1209]]

  


     SEC. 2709. FUNDING FOR PROJECT AWARE.

       In addition to amounts otherwise available, there is 
     appropriated to the Secretary for fiscal year 2021, out of 
     any money in the Treasury not otherwise appropriated, 
     $30,000,000, to remain available until expended, for carrying 
     out section 520A of the Public Health Service Act (42 U.S.C. 
     290bb-32) with respect to advancing wellness and resiliency 
     in education.

     SEC. 2710. FUNDING FOR YOUTH SUICIDE PREVENTION.

       In addition to amounts otherwise available, there is 
     appropriated to the Secretary for fiscal year 2021, out of 
     any money in the Treasury not otherwise appropriated, 
     $20,000,000, to remain available until expended, for carrying 
     out sections 520E and 520E-2 of the Public Health Service Act 
     (42 U.S.C. 290bb-36, 290bb-36b).

     SEC. 2711. FUNDING FOR BEHAVIORAL HEALTH WORKFORCE EDUCATION 
                   AND TRAINING.

       In addition to amounts otherwise available, there is 
     appropriated to the Secretary for fiscal year 2021, out of 
     any money in the Treasury not otherwise appropriated, 
     $100,000,000, to remain available until expended, for 
     carrying out section 756 of the Public Health Service Act (42 
     U.S.C. 294e-1).

     SEC. 2712. FUNDING FOR PEDIATRIC MENTAL HEALTH CARE ACCESS.

       In addition to amounts otherwise available, there is 
     appropriated to the Secretary for fiscal year 2021, out of 
     any money in the Treasury not otherwise appropriated, 
     $80,000,000, to remain available until expended, for carrying 
     out section 330M of the Public Health Service Act (42 U.S.C. 
     254c-19).

     SEC. 2713. FUNDING FOR EXPANSION GRANTS FOR CERTIFIED 
                   COMMUNITY BEHAVIORAL HEALTH CLINICS.

       In addition to amounts otherwise available, there is 
     appropriated to the Secretary, acting through the Assistant 
     Secretary for Mental Health and Substance Use, for fiscal 
     year 2021, out of any money in the Treasury not otherwise 
     appropriated, $420,000,000, to remain available until 
     expended, for grants to communities and community 
     organizations that meet the criteria for Certified Community 
     Behavioral Health Clinics pursuant to section 223(a) of the 
     Protecting Access to Medicare Act of 2014 (42 U.S.C. 1396a 
     note).

                   Subtitle I--Exchange Grant Program

     SEC. 2801. ESTABLISHING A GRANT PROGRAM FOR EXCHANGE 
                   MODERNIZATION.

       (a) In General.--Out of funds appropriated under subsection 
     (b), the Secretary of Health and Human Services (in this 
     subtitle referred to as the ``Secretary'') shall award grants 
     to each American Health Benefits Exchange established under 
     section 1311(b) of the Patient Protection and Affordable Care 
     Act (42 U.S.C. 18031(b)) (other than an Exchange established 
     by the Secretary under section 1321(c) of such Act (42 U.S.C. 
     18041(c))) that submits to the Secretary an application at 
     such time and in such manner, and containing such 
     information, as specified by the Secretary, for purposes of 
     enabling such Exchange to modernize or update any system, 
     program, or technology utilized by such Exchange to ensure 
     such Exchange is compliant with all applicable requirements.
       (b) Funding.--In addition to amounts otherwise available, 
     there is appropriated, for fiscal year 2021, out of any money 
     in the Treasury not otherwise appropriated, $20,000,000, to 
     remain available until September 30, 2022, for carrying out 
     this section.

            Subtitle J--Continued Assistance to Rail Workers

     SEC. 2901. ADDITIONAL ENHANCED BENEFITS UNDER THE RAILROAD 
                   UNEMPLOYMENT INSURANCE ACT.

       (a) In General.--Section 2(a)(5)(A) of the Railroad 
     Unemployment Insurance Act (45 U.S.C. 352(a)(5)(A)) is 
     amended--
       (1) in the first sentence--
       (A) by striking ``March 14, 2021'' and inserting 
     ``September 6, 2021'';
       (B) by striking ``or July 1, 2020'' and inserting ``July 1, 
     2020, or July 1, 2021''; and
       (2) in the fourth sentence, by striking ``March 14, 2021'' 
     and inserting ``September 6, 2021''.
       (b) Clarification on Authority to Use Funds.--Funds 
     appropriated under subparagraph (B) of section 2(a)(5) of the 
     Railroad Unemployment Insurance Act (45 U.S.C. 352(a)(5)) 
     shall be available to cover the cost of recovery benefits 
     provided under such section 2(a)(5) by reason of the 
     amendments made by subsection (a) as well as to cover the 
     cost of such benefits provided under such section 2(a)(5) as 
     in effect on the day before the date of enactment of this 
     Act.

     SEC. 2902. EXTENDED UNEMPLOYMENT BENEFITS UNDER THE RAILROAD 
                   UNEMPLOYMENT INSURANCE ACT.

       (a) In General.--Section 2(c)(2)(D) of the Railroad 
     Unemployment Insurance Act (45 U.S.C. 352(c)(2)(D)) is 
     amended--
       (1) in clause (i)--
       (A) in subclause (I), by striking ``185 days'' and 
     inserting ``330 days'';
       (B) in subclause (II),
       (i) by striking ``19 consecutive 14-day periods'' and 
     inserting ``33 consecutive 14-day periods''; and
       (ii) by striking ``6 consecutive 14-day periods'' and 
     inserting ``20 consecutive 14-day periods'';
       (2) in clause (ii)--
       (A) by striking ``120 days of unemployment'' and inserting 
     ``265 days of unemployment'';
       (B) by striking ``12 consecutive 14-day periods'' and 
     inserting ``27 consecutive 14-day periods''; and
       (C) by striking ``6 consecutive 14-day periods'' and 
     inserting ``20 consecutive 14-day periods'';
       (3) in clause (iii)--
       (A) by striking ``June 30, 2021'' and inserting ``June 30, 
     2022''; and
       (B) by striking ``the provisions of clauses (i) and (ii) 
     shall not apply to any employee whose extended benefit period 
     under subparagraph (B) begins after March 14, 2021, and shall 
     not apply to any employee with respect to any registration 
     period beginning after April 5, 2021.'' and inserting ``the 
     provisions of clauses (i) and (ii) shall not apply to any 
     employee with respect to any registration period beginning 
     after September 6, 2021.''; and
       (4) in clause (v), by adding at the end the following: ``In 
     addition to the amount appropriated by the preceding two 
     sentences, out of any funds in the Treasury not otherwise 
     appropriated, there are appropriated $2,000,000 to cover the 
     cost of additional extended unemployment benefits provided 
     under this subparagraph, to remain available until 
     expended.''.
       (b) Clarification on Authority to Use Funds.--Funds 
     appropriated under the first, second, or third sentence of 
     clause (v) of section 2(c)(2)(D) of the Railroad Unemployment 
     Insurance Act shall be available to cover the cost of 
     additional extended unemployment benefits provided under such 
     section 2(c)(2)(D) by reason of the amendments made by 
     subsection (a) as well as to cover the cost of such benefits 
     provided under such section 2(c)(2)(D) as in effect on the 
     day before the date of enactment of this Act.

     SEC. 2903. EXTENSION OF WAIVER OF THE 7-DAY WAITING PERIOD 
                   FOR BENEFITS UNDER THE RAILROAD UNEMPLOYMENT 
                   INSURANCE ACT.

       (a) In General.--Section 2112(a) of the CARES Act (15 
     U.S.C. 9030(a)) is amended by striking ``March 14, 2021'' and 
     inserting ``September 6, 2021''.
       (b) Clarification on Authority To Use Funds.--Funds 
     appropriated under section 2112(c) of the CARES Act (15 
     U.S.C. 9030(c)) shall be available to cover the cost of 
     additional benefits payable due to section 2112(a) of such 
     Act by reason of the amendments made by subsection (a) as 
     well as to cover the cost of such benefits payable due to 
     such section 2112(a) as in effect on the day before the date 
     of enactment of this Act.

     SEC. 2904. RAILROAD RETIREMENT BOARD AND OFFICE OF THE 
                   INSPECTOR GENERAL FUNDING.

       In addition to amounts otherwise made available, there are 
     appropriated for fiscal year 2021, out of any money in the 
     Treasury not otherwise appropriated--
       (1) $27,975,000, to remain available until expended, for 
     the Railroad Retirement Board, to prevent, prepare for, and 
     respond to coronavirus, of which--
       (A) $6,800,000 shall be for additional hiring and overtime 
     bonuses as needed to administer the Railroad Unemployment 
     Insurance Act; and
       (B) $21,175,000 shall be to supplement, not supplant, 
     existing resources devoted to operations and improvements for 
     the Information Technology Investment Initiatives of the 
     Railroad Retirement Board; and
       (2) $500,000, to remain available until expended, for the 
     Railroad Retirement Board Office of Inspector General for 
     audit, investigatory and review activities.

                    Subtitle K--Ratepayer Protection

     SEC. 2911. FUNDING FOR LIHEAP.

       In addition to amounts otherwise available, there is 
     appropriated for fiscal year 2021, out of any amounts in the 
     Treasury not otherwise appropriated, $4,500,000,000, to 
     remain available through September 30, 2022, for additional 
     funding to provide payments under section 2602(b) of the Low-
     Income Home Energy Assistance Act of 1981 (42 U.S.C. 
     8621(b)), except that--
       (1) $2,250,000,000 of such amounts shall be allocated as 
     though the total appropriation for such payments for fiscal 
     year 2021 was less than $1,975,000,000; and
       (2) section 2607(b)(2)(B) of such Act (42 U.S.C. 
     8626(b)(2)(B)) shall not apply to funds appropriated under 
     this section for fiscal year 2021.

     SEC. 2912. FUNDING FOR WATER ASSISTANCE PROGRAM.

       (a) In General.--In addition to amounts otherwise 
     available, there is appropriated to the Secretary of Health 
     and Human Services (in this section referred to as the 
     ``Secretary'') for fiscal year 2021, out of any amounts in 
     the Treasury not otherwise appropriated, $500,000,000, to 
     remain available until expended, for grants to States and 
     Indian Tribes to assist low-income households, particularly 
     those with the lowest incomes, that pay a high proportion of 
     household income for drinking water and wastewater services, 
     by providing funds to owners or operators of public water 
     systems or treatment works to reduce arrearages of and rates 
     charged to such households for such services.
       (b) Allotment.--The Secretary shall--
       (1) allot amounts appropriated in this section to a State 
     or Indian Tribe based on--
       (A) the percentage of households in the State, or under the 
     jurisdiction of the Indian Tribe, with income equal or less 
     than 150 percent of the Federal poverty line; and
       (B) the percentage of households in the State, or under the 
     jurisdiction of the Indian Tribe, that spend more than 30 
     percent of monthly income on housing; and
       (2) reserve up to 3 percent of the amount appropriated in 
     this section for Indian Tribes and tribal organizations.
       (c) Definition.--In this section, the term ``State'' means 
     each of the 50 States of the United States, the District of 
     Columbia, the Commonwealth of Puerto Rico, American Samoa, 
     Guam, the United States Virgin Islands, and the Commonwealth 
     of the Northern Mariana Islands.

Subtitle L--Assistance for Older Americans, Grandfamilies, and Kinship 
                                Families

     SEC. 2921. SUPPORTING OLDER AMERICANS AND THEIR FAMILIES.

       (a) Appropriation.--In addition to amounts otherwise 
     available, there is appropriated for

[[Page H1210]]

     fiscal year 2021, out of any money in the Treasury not 
     otherwise appropriated, $1,434,000,000, to remain available 
     until expended, to carry out the Older Americans Act of 1965.
       (b) Allocation of Amounts.--Amounts made available by 
     subsection (a) shall be available as follows:
       (1) $750,000,000 shall be available to carry out part C of 
     title III of such Act.
       (2) $25,000,000 shall be available to carry out title VI of 
     such Act, including part C of such title.
       (3) $460,000,000 shall be available to carry out part B of 
     title III of such Act, including for--
       (A) supportive services of the types made available for 
     fiscal year 2020;
       (B) efforts related to COVID-19 vaccination outreach, 
     including education, communication, transportation, and other 
     activities to facilitate vaccination of older individuals; 
     and
       (C) prevention and mitigation activities related to COVID-
     19 focused on addressing extended social isolation among 
     older individuals, including activities for investments in 
     technological equipment and solutions or other strategies 
     aimed at alleviating negative health effects of social 
     isolation due to long-term stay-at-home recommendations for 
     older individuals for the duration of the COVID-19 public 
     health emergency.
       (4) $44,000,000 shall be available to carry out part D of 
     title III of such Act.
       (5) $145,000,000 shall be available to carry out part E of 
     title III of such Act.
       (6) $10,000,000 shall be available to carry out the long-
     term care ombudsman program under title VII of such Act.

     SEC. 2922. NATIONAL TECHNICAL ASSISTANCE CENTER ON 
                   GRANDFAMILIES AND KINSHIP FAMILIES.

       (a) In General.--In addition to amounts otherwise 
     available, there is appropriated to the Secretary of Health 
     and Human Services for fiscal year 2021, out of any money in 
     the Treasury not otherwise appropriated, $10,000,000, to 
     remain available through September 30, 2025, for the 
     Secretary, acting through the Administrator of the 
     Administration for Community Living, to establish, directly 
     or through grants or contracts, a National Technical 
     Assistance Center on Grandfamilies and Kinship Families (in 
     this section referred to as the ``Center'') to provide 
     training, technical assistance, and resources for government 
     programs, nonprofit and other community-based organizations, 
     and Indian Tribes, Tribal organizations, and urban Indian 
     organizations, that serve grandfamilies and kinship families 
     to support the health and well-being of members of 
     grandfamilies and kinship families, including caregivers, 
     children, and their parents. The Center shall focus primarily 
     on serving grandfamilies and kinship families in which the 
     primary caregiver is an adult age 55 or older, or the child 
     has one or more disabilities.
       (b) Activities of the Center.--The Center shall--
       (1) engage experts to stimulate the development of new and 
     identify existing evidence-based, evidence-informed, and 
     exemplary practices or programs related to health promotion 
     (including mental health and substance use disorder 
     treatment), education, nutrition, housing, financial needs, 
     legal issues, disability self-determination, caregiver 
     support, and other issues to help serve caregivers, children, 
     and their parents in grandfamilies and kinship families;
       (2) encourage and support the implementation of the 
     evidence-based, evidence-informed, and exemplary practices or 
     programs identified under paragraph (1) to support 
     grandfamilies and kinship families and to promote 
     coordination of services for grandfamilies and kinship 
     families across systems that support them;
       (3) facilitate learning across States, territories, Indian 
     Tribes, Tribal organizations, and urban Indian organizations 
     for providing technical assistance, resources, and training 
     related to issues described in paragraph (1) to individuals 
     and entities across systems that directly work with 
     grandfamilies and kinship families;
       (4) help government programs, nonprofit and other 
     community-based organizations, and Indian Tribes, Tribal 
     organizations, and urban Indian organizations, serving 
     grandfamilies and kinship families, to plan and coordinate 
     responses to assist grandfamilies and kinship families during 
     national, State, Tribal, territorial, and local emergencies 
     and disasters; and
       (5) assist government programs, and nonprofit and other 
     community-based organizations, in promoting equity and 
     implementing culturally and linguistically appropriate 
     approaches as the programs and organizations serve 
     grandfamilies and kinship families.

      TITLE III--COMMITTEE ON BANKING, HOUSING, AND URBAN AFFAIRS

               Subtitle A--Defense Production Act of 1950

     SEC. 3101. COVID-19 EMERGENCY MEDICAL SUPPLIES ENHANCEMENT.

       (a) Supporting Enhanced Use of the Defense Production Act 
     of 1950.--In addition to funds otherwise available, there is 
     appropriated, for fiscal year 2021, out of any money in the 
     Treasury not otherwise appropriated, $10,000,000,000, to 
     remain available until September 30, 2025, to carry out 
     titles I, III, and VII of such Act in accordance with 
     subsection (b).
       (b) Medical Supplies and Equipment.--
       (1) Testing, ppe, vaccines, and other materials.--Except as 
     provided in paragraph (2), amounts appropriated in subsection 
     (a) shall be used for the purchase, production (including the 
     construction, repair, and retrofitting of government-owned or 
     private facilities as necessary), or distribution of medical 
     supplies and equipment (including durable medical equipment) 
     related to combating the COVID-19 pandemic, including--
       (A) in vitro diagnostic products for the detection of SARS-
     CoV-2 or the diagnosis of the virus that causes COVID-19, and 
     the reagents and other materials necessary for producing, 
     conducting, or administering such products, and the 
     machinery, equipment, laboratory capacity, or other 
     technology necessary to produce such products;
       (B) face masks and personal protective equipment, including 
     face shields, nitrile gloves, N-95 filtering facepiece 
     respirators, and any other masks or equipment (including 
     durable medical equipment) needed to respond to the COVID-19 
     pandemic, and the materials, machinery, additional 
     manufacturing lines or facilities, or other technology 
     necessary to produce such equipment; and
       (C) drugs, devices, and biological products that are 
     approved, cleared, licensed, or authorized for use in 
     treating or preventing COVID-19 and symptoms related to 
     COVID-19, and any materials, manufacturing machinery, 
     additional manufacturing or fill-finish lines or facilities, 
     technology, or equipment (including durable medical 
     equipment) necessary to produce or use such drugs, biological 
     products, or devices (including syringes, vials, or other 
     supplies or equipment related to delivery, distribution, or 
     administration).
       (2) Responding to public health emergencies.--After 
     September 30, 2022, amounts appropriated in subsection (a) 
     may be used for any activity authorized by paragraph (1), or 
     any other activity necessary to meet critical public health 
     needs of the United States, with respect to any pathogen that 
     the President has determined has the potential for creating a 
     public health emergency.

                     Subtitle B--Housing Provisions

     SEC. 3201. EMERGENCY RENTAL ASSISTANCE.

       (a) Funding.--
       (1) Appropriation.--In addition to amounts otherwise 
     available, there is appropriated to the Secretary of the 
     Treasury for fiscal year 2021, out of any money in the 
     Treasury not otherwise appropriated, $21,550,000,000, to 
     remain available until September 30, 2027, for making 
     payments to eligible grantees under this section--
       (2) Reservation of funds.--Of the amount appropriated under 
     paragraph (1), the Secretary shall reserve--
       (A) $305,000,000 for making payments under this section to 
     the Commonwealth of Puerto Rico, the United States Virgin 
     Islands, Guam, the Commonwealth of the Northern Mariana 
     Islands, and American Samoa;
       (B) $30,000,000 for costs of the Secretary for the 
     administration of emergency rental assistance programs and 
     technical assistance to recipients of any grants made by the 
     Secretary to provide financial and other assistance to 
     renters;
       (C) $3,000,000 for administrative expenses of the Inspector 
     General relating to oversight of funds provided in this 
     section; and
       (D) $2,500,000,000 for payments to high-need grantees as 
     provided in this section.
       (b) Allocation of Funds to Eligible Grantees.--
       (1) Allocation for states and units of local government.--
       (A) In general.--The amount appropriated under paragraph 
     (1) of subsection (a) that remains after the application of 
     paragraph (2) of such subsection shall be allocated to 
     eligible grantees described in subparagraphs (A) and (B) of 
     subsection (f)(1) in the same manner as the amount 
     appropriated under section 501 of subtitle A of title V of 
     division N of the Consolidated Appropriations Act, 2021 
     (Public Law 116-260) is allocated to States and units of 
     local government under subsection (b)(1) of such section, 
     except that section 501(b) of such subtitle A shall be 
     applied--
       (i) without regard to clause (i) of paragraph (1)(A);
       (ii) by deeming the amount appropriated under paragraph (1) 
     of subsection (a) of this Act that remains after the 
     application of paragraph (2) of such subsection to be the 
     amount deemed to apply for purposes of applying clause (ii) 
     of section 501(b)(1)(A) of such subtitle A;
       (iii) by substituting ``$152,000,000'' for ``$200,000,000'' 
     each place such term appears;
       (iv) in subclause (I) of such section 501(b)(1)(A)(v), by 
     substituting ``under section 3201 of the American Rescue Plan 
     Act of 2021'' for ``under section 501 of subtitle A of title 
     V of division N of the Consolidated Appropriations Act, 
     2021''; and
       (v) in subclause (II) of such section 501(b)(1)(A)(v), by 
     substituting ``local government elects to receive funds from 
     the Secretary under section 3201 of the American Rescue Plan 
     Act of 2021 and will use the funds in a manner consistent 
     with such section'' for ``local government elects to receive 
     funds from the Secretary under section 501 of subtitle A of 
     title V of division N of the Consolidated Appropriations Act, 
     2021 and will use the funds in a manner consistent with such 
     section''.
       (B) Pro rata adjustment.--The Secretary shall make pro rata 
     adjustments in the amounts of the allocations determined 
     under subparagraph (A) of this paragraph for entities 
     described in such subparagraph as necessary to ensure that 
     the total amount of allocations made pursuant to such 
     subparagraph does not exceed the remainder appropriated 
     amount described in such subparagraph.
       (2) Allocations for territories.--The amount reserved under 
     subsection (a)(2)(A) shall be allocated to eligible grantees 
     described in subsection (f)(1)(C) in the same manner as the 
     amount appropriated under section 501(a)(2)(A) of subtitle A 
     of title V of division N of the Consolidated Appropriations 
     Act, 2021 (Public Law 116-260) is allocated under section 
     501(b)(3) of such subtitle A to eligible grantees described 
     under subparagraph (C) of such section 501(b)(3), except that 
     section 501(b)(3) of such subtitle A shall be applied--
       (A) in subparagraph (A), by inserting ``of section 3201 of 
     the American Rescue Plan Act of

[[Page H1211]]

     2021'' after ``the amount reserved under subsection 
     (a)(2)(A)''; and
       (B) in clause (i) of subparagraph (B), by substituting 
     ``the amount equal to 0.3 percent of the amount appropriated 
     under subsection (a)(1)'' with ``the amount equal to 0.3 
     percent of the amount appropriated under subsection (a)(1) of 
     section 3201 of the American Rescue Plan Act of 2021''.
       (3) High-need grantees.--The Secretary shall allocate funds 
     reserved under subsection (a)(2)(D) to eligible grantees with 
     a high need for assistance under this section, with the 
     number of very low-income renter households paying more than 
     50 percent of income on rent or living in substandard or 
     overcrowded conditions, rental market costs, and change in 
     employment since February 2020 used as the factors for 
     allocating funds.
       (c) Payment Schedule.--
       (1) In general.--The Secretary shall pay all eligible 
     grantees not less than 40 percent of each such eligible 
     grantee's total allocation provided under subsection (b) 
     within 60 days of enactment of this Act.
       (2) Subsequent payments.--The Secretary shall pay to 
     eligible grantees additional amounts in tranches up to the 
     full amount of each such eligible grantee's total allocation 
     in accordance with a procedure established by the Secretary, 
     provided that any such procedure established by the Secretary 
     shall require that an eligible grantee must have obligated 
     not less than 75 percent of the funds already disbursed by 
     the Secretary pursuant to this section prior to disbursement 
     of additional amounts.
       (d) Use of Funds.--
       (1) In general.--An eligible grantee shall only use the 
     funds provided from payments made under this section as 
     follows:
       (A) Financial assistance.--
       (i) In general.--Subject to clause (ii) of this 
     subparagraph, funds received by an eligible grantee from 
     payments made under this section shall be used to provide 
     financial assistance to eligible households, not to exceed 18 
     months, including the payment of--

       (I) rent;
       (II) rental arrears;
       (III) utilities and home energy costs;
       (IV) utilities and home energy costs arrears; and
       (V) other expenses related to housing, as defined by the 
     Secretary.

       (ii) Limitation.--The aggregate amount of financial 
     assistance an eligible household may receive under this 
     section, when combined with financial assistance provided 
     under section 501 of subtitle A of title V of division N of 
     the Consolidated Appropriations Act, 2021 (Public Law 116-
     260), shall not exceed 18 months.
       (B) Housing stability services.--Not more than 10 percent 
     of funds received by an eligible grantee from payments made 
     under this section may be used to provide case management and 
     other services intended to help keep households stably 
     housed.
       (C) Administrative costs.--Not more than 15 percent of the 
     total amount paid to an eligible grantee under this section 
     may be used for administrative costs attributable to 
     providing financial assistance, housing stability services, 
     and other affordable rental housing and eviction prevention 
     activities, including for data collection and reporting 
     requirements related to such funds.
       (D) Other affordable rental housing and eviction prevention 
     activities.--An eligible grantee may use any funds from 
     payments made under this section that are unobligated on 
     October 1, 2022, for purposes in addition to those specified 
     in this paragraph, provided that--
       (i) such other purposes are affordable rental housing and 
     eviction prevention purposes, as defined by the Secretary, 
     serving very low-income families (as such term is defined in 
     section 3(b) of the United States Housing Act of 1937 (42 
     U.S.C. 1437a(b))); and
       (ii) prior to obligating any funds for such purposes, the 
     eligible grantee has obligated not less than 75 percent of 
     the total funds allocated to such eligible grantee in 
     accordance with this section.
       (2) Distribution of assistance.--Amounts appropriated under 
     subsection (a)(1) of this section shall be subject to the 
     same terms and conditions that apply under paragraph (4) of 
     section 501(c) of subtitle A of title V of division N of the 
     Consolidated Appropriations Act, 2021 (Public Law 116-260) to 
     amounts appropriated under subsection (a)(1) of such section 
     501.
       (e) Reallocation of Funds.--
       (1) In general.--Beginning March 31, 2022, the Secretary 
     shall reallocate funds allocated to eligible grantees in 
     accordance with subsection (b) but not yet paid in accordance 
     with subsection (c)(2) according to a procedure established 
     by the Secretary.
       (2) Eligibility for reallocated funds.--The Secretary shall 
     require an eligible grantee to have obligated 50 percent of 
     the total amount of funds allocated to such eligible grantee 
     under subsection (b) to be eligible to receive funds 
     reallocated under paragraph (1) of this subsection.
       (3) Payment of reallocated funds by the secretary.--The 
     Secretary shall pay to each eligible grantee eligible for a 
     payment of reallocated funds described in paragraph (2) of 
     this subsection the amount allocated to such eligible grantee 
     in accordance with the procedure established by the Secretary 
     in accordance with paragraph (1) of this subsection.
       (4) Use of reallocated funds.--Eligible grantees may use 
     any funds received in accordance with this subsection only 
     for purposes specified in paragraph (1) of subsection (d).
       (f) Definitions.--In this section:
       (1) Eligible grantee.--The term ``eligible grantee'' means 
     any of the following:
       (A) The 50 States of the United States and the District of 
     Columbia.
       (B) A unit of local government (as defined in paragraph 
     (5)).
       (C) The Commonwealth of Puerto Rico, the United States 
     Virgin Islands, Guam, the Commonwealth of the Northern 
     Mariana Islands, and American Samoa.
       (2) Eligible household.--The term ``eligible household'' 
     means a household of 1 or more individuals who are obligated 
     to pay rent on a residential dwelling and with respect to 
     which the eligible grantee involved determines that--
       (A) 1 or more individuals within the household has--
       (i) qualified for unemployment benefits; or
       (ii) experienced a reduction in household income, incurred 
     significant costs, or experienced other financial hardship 
     during or due, directly or indirectly, to the coronavirus 
     pandemic;
       (B) 1 or more individuals within the household can 
     demonstrate a risk of experiencing homelessness or housing 
     instability; and
       (C) the household is a low-income family (as such term is 
     defined in section 3(b) of the United States Housing Act of 
     1937 (42 U.S.C. 1437a(b)).
       (3) Inspector general.--The term ``Inspector General'' 
     means the Inspector General of the Department of the 
     Treasury.
       (4) Secretary.--The term ``Secretary'' means the Secretary 
     of the Treasury.
       (5) Unit of local government.--The term ``unit of local 
     government'' has the meaning given such term in section 501 
     of subtitle A of title V of division N of the Consolidated 
     Appropriations Act, 2021 (Public Law 116-260).
       (g) Availability.--Funds provided to an eligible grantee 
     under a payment made under this section shall remain 
     available through September 30, 2025.
       (h) Extension of Availability Under Program for Existing 
     Funding.--Paragraph (1) of section 501(e) of subtitle A of 
     title V of division N of the Consolidated Appropriations Act, 
     2021 (Public Law 116-260) is amended by striking ``December 
     31, 2021'' and inserting ``September 30, 2022''.

     SEC. 3202. EMERGENCY HOUSING VOUCHERS.

       (a) Appropriation.--In addition to amounts otherwise 
     available, there is appropriated to the Secretary of Housing 
     and Urban Development (in this section referred to as the 
     ``Secretary'') for fiscal year 2021, out of any money in the 
     Treasury not otherwise appropriated, $5,000,000,000, to 
     remain available until September 30, 2030, for--
       (1) incremental emergency vouchers under subsection (b);
       (2) renewals of the vouchers under subsection (b);
       (3) fees for the costs of administering vouchers under 
     subsection (b) and other eligible expenses defined by notice 
     to prevent, prepare, and respond to coronavirus to facilitate 
     the leasing of the emergency vouchers, such as security 
     deposit assistance and other costs related to retention and 
     support of participating owners; and
       (4) adjustments in the calendar year 2021 section 8 renewal 
     funding allocation, including mainstream vouchers, for public 
     housing agencies that experience a significant increase in 
     voucher per-unit costs due to extraordinary circumstances or 
     that, despite taking reasonable cost savings measures, would 
     otherwise be required to terminate rental assistance for 
     families as a result of insufficient funding.
       (b) Emergency Vouchers.--
       (1) In general.--The Secretary shall provide emergency 
     rental assistance vouchers under subsection (a), which shall 
     be tenant-based rental assistance under section 8(o) of the 
     United States Housing Act of 1937 (42 U.S.C. 1437f(o)).
       (2) Qualifying individuals or families defined.--For the 
     purposes of this section, qualifying individuals or families 
     are those who are--
       (A) homeless (as such term is defined in section 103(a) of 
     the McKinney-Vento Homeless Assistance Act (42 U.S.C. 
     11302(a));
       (B) at risk of homelessness (as such term is defined in 
     section 401(1) of the McKinney-Vento Homeless Assistance Act 
     (42 U.S.C. 11360(1)));
       (C) fleeing, or attempting to flee, domestic violence, 
     dating violence, sexual assault, stalking, or human 
     trafficking, as defined by the Secretary; or
       (D) recently homeless, as determined by the Secretary, and 
     for whom providing rental assistance will prevent the 
     family's homelessness or having high risk of housing 
     instability.
       (3) Allocation.--The Secretary shall notify public housing 
     agencies of the number of emergency vouchers provided under 
     this section to be allocated to the agency not later than 60 
     days after the date of the enactment of this Act, in 
     accordance with a formula that includes public housing agency 
     capacity and ensures geographic diversity, including with 
     respect to rural areas, among public housing agencies 
     administering the Housing Choice Voucher program.
       (4) Terms and conditions.--
       (A) Election to administer.--The Secretary shall establish 
     a procedure for public housing agencies to accept or decline 
     the emergency vouchers allocated to the agency in accordance 
     with the formula under subparagraph (3).
       (B) Failure to use vouchers promptly.--If a public housing 
     agency fails to lease its authorized vouchers under 
     subsection (b) on behalf of eligible families within a 
     reasonable period of time, the Secretary may revoke and 
     redistribute any unleased vouchers and associated funds, 
     including administrative fees and costs referred to in 
     subsection (a)(3), to other public housing agencies according 
     to the formula under paragraph (3).
       (5) Waivers and alternative requirements.--The Secretary 
     may waive or specify alternative requirements for any 
     provision of the United States Housing Act of 1937 (42 U.S.C. 
     1437 et seq.) or regulation applicable to such statute other 
     than requirements related to fair housing, nondiscrimination, 
     labor standards, and the environment, upon a finding that the

[[Page H1212]]

     waiver or alternative requirement is necessary to expedite or 
     facilitate the use of amounts made available in this section.
       (6) Termination of vouchers upon turnover.--After September 
     30, 2023, a public housing agency may not reissue any 
     vouchers made available under this section when assistance 
     for the family assisted ends.
       (c) Technical Assistance and Other Costs.--The Secretary 
     may use not more $20,000,000 of the amounts made available 
     under this section for the costs to the Secretary of 
     administering and overseeing the implementation of this 
     section and the Housing Choice Voucher program generally, 
     including information technology, financial reporting, and 
     other costs. Of the amounts set aside under this subsection, 
     the Secretary may use not more than $10,000,000, without 
     competition, to make new awards or increase prior awards to 
     existing technical assistance providers to provide an 
     immediate increase in capacity building and technical 
     assistance to public housing agencies.
       (d) Implementation.--The Secretary may implement the 
     provisions of this section by notice.

     SEC. 3203. EMERGENCY ASSISTANCE FOR RURAL HOUSING.

       In addition to amounts otherwise available, there is 
     appropriated to the Secretary of Agriculture for fiscal year 
     2021, out of any money in the Treasury not otherwise 
     appropriated, $100,000,000, to remain available until 
     September 30, 2022, to provide grants under section 521(a)(2) 
     of the Housing Act of 1949 or agreements entered into in lieu 
     of debt forgiveness or payments for eligible households as 
     authorized by section 502(c)(5)(D) of the Housing Act of 
     1949, for temporary adjustment of income losses for residents 
     of housing financed or assisted under section 514, 515, or 
     516 of the Housing Act of 1949 who have experienced income 
     loss but are not currently receiving Federal rental 
     assistance.

     SEC. 3204. HOUSING COUNSELING.

       (a) Appropriation.--In addition to amounts otherwise 
     available, there is appropriated to the Neighborhood 
     Reinvestment Corporation (in this section referred to as the 
     ``Corporation'') for fiscal year 2021, out of any money in 
     the Treasury not otherwise appropriated, $100,000,000, to 
     remain available until September 30, 2025, for grants to 
     housing counseling intermediaries approved by the Department 
     of Housing and Urban Development, State housing finance 
     agencies, and NeighborWorks organizations for providing 
     housing counseling services, as authorized under the 
     Neighborhood Reinvestment Corporation Act (42 U.S.C. 8101-
     8107) and consistent with the discretion set forth in section 
     606(a)(5) of such Act (42 U.S.C. 8105(a)(5)) to design and 
     administer grant programs. Of the grant funds made available 
     under this subsection, not less than 40 percent shall be 
     provided to counseling organizations that--
       (1) target housing counseling services to minority and low-
     income populations facing housing instability; or
       (2) provide housing counseling services in neighborhoods 
     having high concentrations of minority and low-income 
     populations.
       (b) Limitation.--The aggregate amount provided to 
     NeighborWorks organizations under this section shall not 
     exceed 15 percent of the total of grant funds made available 
     by subsection (a).
       (c) Administration and Oversight.--The Corporation may 
     retain a portion of the amounts provided under this section, 
     in a proportion consistent with its standard rate for program 
     administration in order to cover its expenses related to 
     program administration and oversight.
       (d) Housing Counseling Services Defined.-- For the purposes 
     of this section, the term ``housing counseling services'' 
     means--
       (1) housing counseling provided directly to households 
     facing housing instability, such as eviction, default, 
     foreclosure, loss of income, or homelessness;
       (2) education, outreach, training, technology upgrades, and 
     other program related support; and
       (3) operational oversight funding for grantees and 
     subgrantees that receive funds under this section.

     SEC. 3205. HOMELESSNESS ASSISTANCE AND SUPPORTIVE SERVICES 
                   PROGRAM.

       (a) Appropriation.--In addition to amounts otherwise 
     available, there is appropriated to the Secretary of Housing 
     and Urban Development (in this section referred to as the 
     ``Secretary'') for fiscal year 2021, out of any money in the 
     Treasury not otherwise appropriated, $5,000,000,000, to 
     remain available until September 30, 2025, except that 
     amounts authorized under subsection (d)(3) shall remain 
     available until September 30, 2029, for assistance under 
     title II of the Cranston-Gonzalez National Affordable Housing 
     Act (42 U.S.C. 12721 et seq.) for the following activities to 
     primarily benefit qualifying individuals or families:
       (1) Tenant-based rental assistance.
       (2) The development and support of affordable housing 
     pursuant to section 212(a) of the Cranston-Gonzalez National 
     Affordable Housing Act (42 U.S.C. 12742(a)) (``the Act'' 
     herein).
       (3) Supportive services to qualifying individuals or 
     families not already receiving such supportive services, 
     including--
       (A) activities listed in section 401(29) of the McKinney-
     Vento Homeless Assistance Act (42 U.S.C. 11360(29));
       (B) housing counseling; and
       (C) homeless prevention services.
       (4) The acquisition and development of non-congregate 
     shelter units, all or a portion of which may--
       (A) be converted to permanent affordable housing;
       (B) be used as emergency shelter under subtitle B of title 
     IV of the McKinney-Vento Homeless Assistance Act (42 U.S.C. 
     11371-11378);
       (C) be converted to permanent housing under subtitle C of 
     title IV of the McKinney-Vento Homeless Assistance Act (42 
     U.S.C. 11381-11389); or
       (D) remain as non-congregate shelter units.
       (b) Qualifying Individuals or Families Defined.--For the 
     purposes of this section, qualifying individuals or families 
     are those who are--
       (1) homeless, as defined in section 103(a) of the McKinney-
     Vento Homeless Assistance Act (42 U.S.C. 11302(a));
       (2) at-risk of homelessness, as defined in section 401(1) 
     of the McKinney-Vento Homeless Assistance Act (42 U.S.C. 
     11360(1));
       (3) fleeing, or attempting to flee, domestic violence, 
     dating violence, sexual assault, stalking, or human 
     trafficking, as defined by the Secretary;
       (4) in other populations where providing supportive 
     services or assistance under section 212(a) of the Act (42 
     U.S.C. 12742(a)) would prevent the family's homelessness or 
     would serve those with the greatest risk of housing 
     instability; or
       (5) veterans and families that include a veteran family 
     member that meet one of the preceding criteria.
       (c) Terms and Conditions.--
       (1) Funding restrictions.--The cost limits in section 
     212(e) (42 U.S.C. 12742(e)), the commitment requirements in 
     section 218(g) (42 U.S.C. 12748(g)), the matching 
     requirements in section 220 (42 U.S.C. 12750), and the set-
     aside for housing developed, sponsored, or owned by community 
     housing development organizations required in section 231 of 
     the Act (42 U.S.C. 12771) shall not apply for amounts made 
     available in this section.
       (2) Administrative costs.-- Notwithstanding sections 212(c) 
     and (d)(1) of the Act (42 U.S.C. 12742(c) and (d)(1)), of the 
     funds made available in this section for carrying out 
     activities authorized in this section, a grantee may use up 
     to fifteen percent of its allocation for administrative and 
     planning costs.
       (3) Operating expenses.--Notwithstanding sections 212(a) 
     and (g) of the Act (42 U.S.C. 12742(a) and (g)), a grantee 
     may use up to an additional five percent of its allocation 
     for the payment of operating expenses of community housing 
     development organizations and nonprofit organizations 
     carrying out activities authorized under this section, but 
     only if--
       (A) such funds are used to develop the capacity of the 
     community housing development organization or nonprofit 
     organization in the jurisdiction or insular area to carry out 
     activities authorized under this section; and
       (B) the community housing development organization or 
     nonprofit organization complies with the limitation on 
     assistance in section 234(b) of the Act (42 U.S.C. 12774(b)).
       (4) Contracting.--A grantee, when contracting with service 
     providers engaged directly in the provision of services under 
     paragraph (a)(3), shall, to the extent practicable, enter 
     into contracts in amounts that cover the actual total program 
     costs and administrative overhead to provide the services 
     contracted.
       (d) Allocation.--
       (1) Formula assistance.--Except as provided in paragraphs 
     (2) and (3), the Secretary shall allocate amounts made 
     available under this section pursuant to section 217 of the 
     Act (42 U.S.C. 12747) to grantees that received allocations 
     pursuant to that same formula in fiscal year 2021, and shall 
     make such allocations within 30 days of enactment of this 
     Act.
       (2) Technical assistance.--Up to $25,000,000 of the amounts 
     made available under this section shall be used, without 
     competition, to make new awards or increase prior awards to 
     existing technical assistance providers to provide an 
     immediate increase in capacity building and technical 
     assistance available to any grantees implementing activities 
     or projects consistent with this section.
       (3) Other costs.--Up to $50,000,000 of the amounts made 
     available under this section shall be used for the 
     administrative costs to oversee and administer implementation 
     of this section and the HOME program generally, including 
     information technology, financial reporting, and other costs.
       (4) Waivers or alternative requirements.--The Secretary may 
     waive or specify alternative requirements for any provision 
     of the Cranston-Gonzalez National Affordable Housing Act (42 
     U.S.C. 12701 et seq.) and titles I and IV of the McKinney-
     Vento Homelessness Act (42 U.S.C. 11301 et seq., 11360 et 
     seq.) or regulation for the administration of the amounts 
     made available under this section other than requirements 
     related to fair housing, nondiscrimination, labor standards, 
     and the environment, upon a finding that the waiver or 
     alternative requirement is necessary to expedite or 
     facilitate the use of amounts made available under this 
     section.

     SEC. 3206. HOMEOWNER ASSISTANCE FUND.

       (a) Appropriation.--In addition to amounts otherwise 
     available, there is appropriated to the Secretary of the 
     Treasury for the Homeowner Assistance Fund established under 
     subsection (c) for fiscal year 2021, out of any money in the 
     Treasury not otherwise appropriated, $9,961,000,000, to 
     remain available until September 30, 2025, for qualified 
     expenses that meet the purposes specified under subsection 
     (c) and expenses described in subsection (d)(1).
       (b) Definitions.--In this section:
       (1) Conforming loan limit.--The term ``conforming loan 
     limit'' means the applicable limitation governing the maximum 
     original principal obligation of a mortgage secured by a 
     single-family residence, a mortgage secured by a 2-family 
     residence, a mortgage secured by a 3-family residence, or a 
     mortgage secured by a 4-family residence, as determined and 
     adjusted annually under section 302(b)(2) of the Federal 
     National

[[Page H1213]]

     Mortgage Association Charter Act (12 U.S.C. 1717(b)(2)) and 
     section 305(a)(2) of the Federal Home Loan Mortgage 
     Corporation Act (12 U.S.C. 1454(a)(2)).
       (2) Dwelling.--The term ``dwelling'' means any building, 
     structure, or portion thereof which is occupied as, or 
     designed or intended for occupancy as, a residence by one or 
     more individuals.
       (3) Eligible entity.--The term ``eligible entity'' means--
       (A) a State; or
       (B) any entity eligible for payment under subsection (f).
       (4) Mortgage.--The term ``mortgage'' means any credit 
     transaction--
       (A) that is secured by a mortgage, deed of trust, or other 
     consensual security interest on a principal residence of a 
     borrower that is (i) a 1- to 4-unit dwelling, or (ii) 
     residential real property that includes a 1- to 4-unit 
     dwelling; and
       (B) the unpaid principal balance of which was, at the time 
     of origination, not more than the conforming loan limit.
       (5) Fund.--The term ``Fund'' means the Homeowner Assistance 
     Fund established under subsection (c).
       (6) Secretary.--The term ``Secretary'' means the Secretary 
     of the Treasury.
       (7) State.--The term ``State'' means any State of the 
     United States, the District of Columbia, the Commonwealth of 
     Puerto Rico, Guam, American Samoa, the United States Virgin 
     Islands, and the Commonwealth of the Northern Mariana 
     Islands.
       (c) Establishment of Fund.--
       (1) Establishment; qualified expenses.--There is 
     established in the Department of the Treasury a Homeowner 
     Assistance Fund to mitigate financial hardships associated 
     with the coronavirus pandemic by providing such funds as are 
     appropriated by subsection (a) to eligible entities for the 
     purpose of preventing homeowner mortgage delinquencies, 
     defaults, foreclosures, loss of utilities or home energy 
     services, and displacements of homeowners experiencing 
     financial hardship after January 21, 2020, through qualified 
     expenses related to mortgages and housing, which include--
       (A) mortgage payment assistance;
       (B) financial assistance to allow a homeowner to reinstate 
     a mortgage or to pay other housing related costs related to a 
     period of forbearance, delinquency, or default;
       (C) principal reduction;
       (D) facilitating interest rate reductions;
       (E) payment assistance for--
       (i) utilities, including electric, gas, home energy, and 
     water;
       (ii) internet service, including broadband internet access 
     service, as defined in section 8.1(b) of title 47, Code of 
     Federal Regulations (or any successor regulation);
       (iii) homeowner's insurance, flood insurance, and mortgage 
     insurance; and
       (iv) homeowner's association, condominium association fees, 
     or common charges;
       (F) reimbursement of funds expended by a State, local 
     government, or designated entity under subsection (f) during 
     the period beginning on January 21, 2020, and ending on the 
     date that the first funds are disbursed by the eligible 
     entity under the Homeowner Assistance Fund, for the purpose 
     of providing housing or utility payment assistance to 
     homeowners or otherwise providing funds to prevent 
     foreclosure or post-foreclosure eviction of a homeowner or 
     prevent mortgage delinquency or loss of housing or utilities 
     as a response to the coronavirus disease (COVID) pandemic; 
     and
       (G) any other assistance to promote housing stability for 
     homeowners, including preventing mortgage delinquency, 
     default, foreclosure, post-foreclosure eviction of a 
     homeowner, or the loss of utility or home energy services, as 
     determined by the Secretary.
       (2) Targeting.--Not less than 60 percent of amounts made to 
     each eligible entity allocated amounts under subsection (d) 
     or (f) shall be used for qualified expenses that assist 
     homeowners having incomes equal to or less than 100 percent 
     of the area median income for their household size or equal 
     to or less than 100 percent of the median income for the 
     United States, as determined by the Secretary of Housing and 
     Urban Development, whichever is greater. The eligible entity 
     shall prioritize remaining funds to socially disadvantaged 
     individuals.
       (d) Allocation of Funds.--
       (1) Administration.--Of any amounts made available under 
     this section, the Secretary shall reserve--
       (A) to the Department of the Treasury, an amount not to 
     exceed $40,000,000 to administer and oversee the Fund, and to 
     provide technical assistance to eligible entities for the 
     creation and implementation of State and tribal programs to 
     administer assistance from the Fund; and
       (B) to the Inspector General of the Department of the 
     Treasury, an amount to not exceed $2,600,000 for oversight of 
     the program under this section.
       (2) For states.--After the application of paragraphs (1), 
     (4), and (5) of this subsection and subject to paragraph (3) 
     of this subsection, the Secretary shall allocate the 
     remaining funds available within the Homeowner Assistance 
     Fund to each State of the United States, the District of 
     Columbia, and the Commonwealth of Puerto Rico based on 
     homeowner need, for such State relative to all States of the 
     United States, the District of Columbia, and the Commonwealth 
     of Puerto Rico, as of the date of the enactment of this Act, 
     which is determined by reference to--
       (A) the average number of unemployed individuals measured 
     over a period of time not fewer than 3 months and not more 
     than 12 months; and
       (B) the total number of mortgagors with--
       (i) mortgage payments that are more than 30 days past due; 
     or
       (ii) mortgages in foreclosure.
       (3) Small state minimum.--
       (A) In general.--Each State of the United States, the 
     District of Columbia, and the Commonwealth of Puerto Rico 
     shall receive no less than $50,000,000 for the purposes 
     established in (c).
       (B) Pro rata adjustments.--The Secretary shall adjust on a 
     pro rata basis the amount of the payments for each State of 
     the United States, the District of Columbia, and the 
     Commonwealth of Puerto Rico determined under this subsection 
     without regard to this subparagraph to the extent necessary 
     to comply with the requirements of subparagraph (A).
       (4) Territory set-aside.--Notwithstanding any other 
     provision of this section, of the amounts appropriated under 
     subsection (a), the Secretary shall reserve $30,000,000 to be 
     disbursed to Guam, American Samoa, the United States Virgin 
     Islands, and the Commonwealth of the Northern Mariana Islands 
     based on each such territory's share of the combined total 
     population of all such territories, as determined by the 
     Secretary. For the purposes of this paragraph, population 
     shall be determined based on the most recent year for which 
     data are available from the United States Census Bureau.
       (5) Tribal set-aside.--The Secretary shall allocate funds 
     to any eligible entity designated under subsection (f) 
     pursuant to the requirements of that subsection.
       (e) Distribution of Funds to States.--
       (1) In general.--The Secretary shall make payments, 
     beginning not later than 45 days after enactment of this Act, 
     from amounts allocated under subsection (d) to eligible 
     entities that have notified the Secretary that they request 
     to receive payment from the Fund and that the eligible entity 
     will use such payments in compliance with this section.
       (2) Reallocation.--If a State does not request allocated 
     funds by the 45th day after the date of enactment of this 
     Act, such State shall not be eligible for a payment from the 
     Secretary pursuant to this section, and the Secretary shall, 
     by the 180th day after the date of enactment of this Act, 
     reallocate any funds that were not requested by such State 
     among the States that have requested funds by the 45th day 
     after the date of enactment of this Act. For any such 
     reallocation of funds, the Secretary shall adhere to the 
     requirements of subsection (d), except for paragraph (1), to 
     the greatest extent possible, provided that the Secretary 
     shall also take into consideration in determining such 
     reallocation a State's remaining need and a State's record of 
     using payments from the Fund to serve homeowners at 
     disproportionate risk of mortgage default, foreclosure, or 
     displacement, including homeowners having incomes equal to or 
     less than 100 percent of the area median income for their 
     household size or 100 percent of the median income for the 
     United States, as determined by the Secretary of Housing and 
     Urban Development, whichever is greater, and minority 
     homeowners.
       (f) Tribal Set-aside.--
       (1) Set-aside.--Notwithstanding any other provision of this 
     section, of the amounts appropriated under subsection (a), 
     the Secretary shall use 5 percent to make payments to 
     entities that are eligible for payments under clauses (i) and 
     (ii) of section 501(b)(2)(A) of subtitle A of title V of 
     division N of the Consolidated Appropriations Act, 2021 
     (Public Law 116-260) for the purposes described in subsection 
     (c).
       (2) Allocation and payment.--The Secretary shall allocate 
     the funds set aside under paragraph (1) using the allocation 
     formulas described in clauses (i) and (ii) of section 
     501(b)(2)(A) of subtitle A of title V of division N of the 
     Consolidated Appropriations Act, 2021 (Public Law 116-260), 
     and shall make payments of such amounts beginning no later 
     than 45 days after enactment of this Act to entities eligible 
     for payment under clauses (i) and (ii) of section 
     501(b)(2)(A) of subtitle A of title V of division N of the 
     Consolidated Appropriations Act, 2021 (Public Law 116-260) 
     that notify the Secretary that they request to receive 
     payments allocated from the Fund by the Secretary for 
     purposes described under subsection (c) and will use such 
     payments in compliance with this section.
       (3) Adjustment.--Allocations provided under this subsection 
     may be further adjusted as provided by section 501(b)(2)(B) 
     of subtitle A of title V of division N of the Consolidated 
     Appropriations Act, 2021 (Public Law 116-260).

     SEC. 3207. RELIEF MEASURES FOR SECTION 502 AND 504 DIRECT 
                   LOAN BORROWERS.

       (a) Appropriation.--In addition to amounts otherwise 
     available, there is appropriated to the Secretary of 
     Agriculture (in this section referred to as the 
     ``Secretary'') for fiscal year 2021, out of any money in the 
     Treasury not otherwise appropriated, $39,000,000, to remain 
     available until September 30, 2023, for direct loans made 
     under sections 502 and 504 of the Housing Act of 1949 (42 
     U.S.C. 1472, 1474).
       (b) Administrative Expenses.--The Secretary may use not 
     more than 3 percent of the amounts appropriated under this 
     section for administrative purposes.

     SEC. 3208. FAIR HOUSING ACTIVITIES.

       (a) Appropriation.--In addition to amounts otherwise 
     available, there is appropriated to the Secretary of Housing 
     and Urban Development (in this section referred to as the 
     ``Secretary'') for fiscal year 2021, out of any money in the 
     Treasury not otherwise appropriated, $20,000,000, to remain 
     available until September 30, 2023, for the Fair Housing 
     Initiatives Program under section 561 of the Housing and 
     Community Development Act of 1987 (42 U.S.C. 3616a) to ensure 
     fair housing organizations have additional resources to 
     address fair housing inquiries, complaints, investigations, 
     education and outreach activities, and costs of delivering or 
     adapting services, during or relating to the coronavirus 
     pandemic.

[[Page H1214]]

       (b) Administrative Expenses.--The Secretary may use not 
     more than 3 percent of the amounts appropriated under this 
     section for administrative purposes.

                   Subtitle C--Small Business (SSBCI)

     SEC. 3301. STATE SMALL BUSINESS CREDIT INITIATIVE.

       (a) State Small Business Credit Initiative.--
       (1) In general.--The State Small Business Credit Initiative 
     Act of 2010 (12 U.S.C. 5701 et seq.) is amended--
       (A) in section 3003--
       (i) in subsection (b)--

       (I) by amending paragraph (1) to read as follows:

       ``(1) In general.--Not later than 30 days after the date of 
     enactment of subsection (d), the Secretary shall allocate 
     Federal funds to participating States so that each State is 
     eligible to receive an amount equal to what the State would 
     receive under the 2021 allocation, as determined under 
     paragraph (2).'';

       (II) in paragraph (2)--

       (aa) by striking ``2009'' each place such term appears and 
     inserting ``2021'';
       (bb) by striking ``2008'' each place such term appears and 
     inserting ``2020'';
       (cc) in subparagraph (A), by striking ``The Secretary'' and 
     inserting ``With respect to States other than Tribal 
     governments, the Secretary'';
       (dd) in subparagraph (C)(i), by striking ``2007'' and 
     inserting ``2019''; and
       (ee) by adding at the end the following:
       ``(C) Separate allocation for tribal governments.--
       ``(i) In general.--With respect to States that are Tribal 
     governments, the Secretary shall determine the 2021 
     allocation by allocating $500,000,000 among the Tribal 
     governments in the proportion the Secretary determines 
     appropriate, including with consideration to available 
     employment and economic data regarding each such Tribal 
     government.
       ``(ii) Notice of intent; timing of allocation.--With 
     respect to allocations to States that are Tribal governments, 
     the Secretary may--

       ``(I) require Tribal governments that individually or 
     jointly wish to participate in the Program to file a notice 
     of intent with the Secretary not later than 30 days after the 
     date of enactment of subsection (d); and
       ``(II) notwithstanding paragraph (1), allocate Federal 
     funds to participating Tribal governments not later than 60 
     days after the date of enactment of subsection (d).

       ``(D) Employment data.--If the Secretary determines that 
     employment data with respect to a State is unavailable from 
     the Bureau of Labor Statistics of the Department of Labor, 
     the Secretary shall consider such other economic and 
     employment data that is otherwise available for purposes of 
     determining the employment data of such State.''; and

       (III) by striking paragraph (3); and

       (ii) in subsection (c)--

       (I) in paragraph (1)(A)(iii), by inserting before the 
     period the following: ``that have delivered loans or 
     investments to eligible businesses''; and
       (II) by amending paragraph (4) to read as follows:

       ``(4) Termination of availability of amounts not 
     transferred.--
       ``(A) In general.--Any portion of a participating State's 
     allocated amount that has not been transferred to the State 
     under this section may be deemed by the Secretary to be no 
     longer allocated to the State and no longer available to the 
     State and shall be returned to the general fund of the 
     Treasury or reallocated as described under subparagraph (B), 
     if--
       ``(i) the second \1/3\ of a State's allocated amount has 
     not been transferred to the State before the end of the end 
     of the 3-year period beginning on the date that the Secretary 
     approves the State for participation; or
       ``(ii) the last \1/3\ of a State's allocated amount has not 
     been transferred to the State before the end of the end of 
     the 6-year period beginning on the date that the Secretary 
     approves the State for participation.
       ``(B) Reallocation.--Any amount deemed by the Secretary to 
     be no longer allocated to a State and no longer available to 
     such State under subparagraph (A) may be reallocated by the 
     Secretary to other participating States. In making such a 
     reallocation, the Secretary shall not take into account the 
     minimum allocation requirements under subsection (b)(2)(B) or 
     the specific allocation for Tribal governments described 
     under subsection (b)(2)(C).'';
       (B) in section 3004(d), by striking ``date of enactment of 
     this Act'' each place it appears and inserting ``date of the 
     enactment of section 3003(d)'';
       (C) in section 3005(b), by striking ``date of enactment of 
     this Act'' each place it appears and inserting ``date of the 
     enactment of section 3003(d)'';
       (D) in section 3006(b)(4), by striking ``date of enactment 
     of this Act'' and inserting ``date of the enactment of 
     section 3003(d)'';
       (E) in section 3007(b), by striking ``March 31, 2011'' and 
     inserting ``March 31, 2022'';
       (F) in section 3009, by striking ``date of enactment of 
     this Act'' each place it appears and inserting ``date of the 
     enactment of section 3003(d)''; and
       (G) in section 3011(b), by striking ``date of the enactment 
     of this Act'' each place it appears and inserting ``date of 
     the enactment of section 3003(d)''.
       (2) Appropriation.--
       (A) In general.--In addition to amounts otherwise 
     available, there is hereby appropriated to the Secretary of 
     the Treasury for fiscal year 2021, out of any money in the 
     Treasury not otherwise appropriated, $10,000,000,000, to 
     remain available until expended, to provide support to small 
     businesses responding to and recovering from the economic 
     effects of the COVID-19 pandemic, ensure business enterprises 
     owned and controlled by socially and economically 
     disadvantaged individuals have access to credit and 
     investments, provide technical assistance to help small 
     businesses applying for various support programs, and to pay 
     reasonable costs of administering such Initiative.
       (B) Rescission.--With respect to amounts appropriated under 
     subparagraph (A)--
       (i) the Secretary of the Treasury shall complete all 
     disbursements and remaining obligations before September 30, 
     2030; and
       (ii) any amounts that remain unexpended (whether obligated 
     or unobligated) on September 30, 2030, shall be rescinded and 
     deposited into the general fund of the Treasury.
       (b) Additional Allocations to Support Business Enterprises 
     Owned and Controlled by Socially and Economically 
     Disadvantaged Individuals.--Section 3003 of the State Small 
     Business Credit Initiative Act of 2010 (12 U.S.C. 5702) is 
     amended by adding at the end the following:
       ``(d) Additional Allocations to Support Business 
     Enterprises Owned and Controlled by Socially and Economically 
     Disadvantaged Individuals.--Of the amounts appropriated for 
     fiscal year 2021 to carry out the Program, the Secretary 
     shall--
       ``(1) allocate $1,500,000,000 to States from funds 
     allocated under this section and, by regulation or other 
     guidance, prescribe Program requirements that the funds be 
     expended for business enterprises owned and controlled by 
     socially and economically disadvantaged individuals; and
       ``(2) allocate such amounts to States based on the needs of 
     business enterprises owned and controlled by socially and 
     economically disadvantaged individuals, as determined by the 
     Secretary, in each State, and not subject to the allocation 
     formula described under subsection (b).
       ``(e) Incentive Allocations to Support Business Enterprises 
     Owned and Controlled by Socially and Economically 
     Disadvantaged Individuals.--Of the amounts appropriated for 
     fiscal year 2021 to carry out the Program, the Secretary 
     shall set aside $1,000,000,000 for an incentive program under 
     which the Secretary shall increase the second \1/3\ and last 
     \1/3\ allocations for States that demonstrate robust support, 
     as determined by the Secretary, for business concerns owned 
     and controlled by socially and economically disadvantaged 
     individuals in the deployment of prior allocation amounts.''.
       (c) Additional Allocations to Support Very Small 
     Businesses.--Section 3003 of the State Small Business Credit 
     Initiative Act of 2010 (12 U.S.C. 5702), as amended by 
     subsection (b), is further amended by adding at the end the 
     following:
       ``(f) Additional Allocations to Support Very Small 
     Businesses.--
       ``(1) In general.--Of the amounts appropriated to carry out 
     the Program, the Secretary shall allocate not less than 
     $500,000,000 to States from funds allocated under this 
     section to be expended for very small businesses.
       ``(2) Very small business defined.--In this subsection, the 
     term `very small business'--
       ``(A) means a business with fewer than 10 employees; and
       ``(B) may include independent contractors and sole 
     proprietors.''.
       (d) Technical Assistance.--Section 3009 of the State Small 
     Business Credit Initiative Act of 2010 (12 U.S.C. 5708) is 
     amended by adding at the end the following:
       ``(e) Technical Assistance.--Of the amounts appropriated 
     for fiscal year 2021 to carry out the Program, $500,000,000 
     may be used by the Secretary to--
       ``(1) provide funds to States to carry out a technical 
     assistance plan under which a State will provide legal, 
     accounting, and financial advisory services, either directly 
     or contracted with legal, accounting, and financial advisory 
     firms, with priority given to business enterprises owned and 
     controlled by socially and economically disadvantaged 
     individuals, to very small businesses and business 
     enterprises owned and controlled by socially and economically 
     disadvantaged individuals applying for--
       ``(A) State programs under the Program; and
       ``(B) other State or Federal programs that support small 
     businesses;
       ``(2) transfer amounts to the Minority Business Development 
     Agency, so that the Agency may use such amounts in a manner 
     the Agency determines appropriate, including through 
     contracting with third parties, to provide technical 
     assistance to business enterprises owned and controlled by 
     socially and economically disadvantaged individuals applying 
     to--
       ``(A) State programs under the Program; and
       ``(B) other State or Federal programs that support small 
     businesses; and
       ``(3) contract with legal, accounting, and financial 
     advisory firms (with priority given to business enterprises 
     owned and controlled by socially and economically 
     disadvantaged individuals), to provide technical assistance 
     to business enterprises owned and controlled by socially and 
     economically disadvantaged individuals applying to--
       ``(A) State programs under the Program; and
       ``(B) other State or Federal programs that support small 
     businesses.''.
       (e) Inclusion of Tribal Governments.--Section 3002(10) of 
     the State Small Business Credit Initiative Act of 2010 (12 
     U.S.C. 5701(10)) is amended--
       (1) in subparagraph (C), by striking ``and'' at the end;
       (2) in subparagraph (D), by striking the period at the end 
     and inserting ``; and''; and
       (3) by adding at the end the following:
       ``(E) a Tribal government, or a group of Tribal governments 
     that jointly apply for an allocation.''.
       (f) Definitions.--Section 3002 of the State Small Business 
     Credit Initiative Act of 2010 (12

[[Page H1215]]

     U.S.C. 5701) is amended by adding at the end the following:
       ``(15) Business enterprise owned and controlled by socially 
     and economically disadvantaged individuals.--The term 
     `business enterprise owned and controlled by socially and 
     economically disadvantaged individuals' means a business 
     that--
       ``(A) if privately owned, 51 percent is owned by one or 
     more socially and economically disadvantaged individuals;
       ``(B) if publicly owned, 51 percent of the stock is owned 
     by one or more socially and economically disadvantaged 
     individuals; and
       ``(C) in the case of a mutual institution, a majority of 
     the Board of Directors, account holders, and the community 
     which the institution services is predominantly comprised of 
     socially and economically disadvantaged individuals.
       ``(16) Community development financial institution.--The 
     term `community development financial institution' has the 
     meaning given that term under section 103 of the Riegle 
     Community Development and Regulatory Improvement Act of 1994.
       ``(17) Minority depository institution.--The term `minority 
     depository institution' has the meaning given that term under 
     section 308(b) of the Financial Institutions Reform, 
     Recovery, and Enforcement Act of 1989.
       ``(18) Socially and economically disadvantaged 
     individual.--The term `socially and economically 
     disadvantaged individual' means an individual who is a 
     socially disadvantaged individual or an economically 
     disadvantaged individual, as such terms are defined, 
     respectively, under section 8 of the Small Business Act (15 
     U.S.C. 637) and the regulations thereunder.
       ``(19) Tribal government.--The term `Tribal government' 
     means the recognized governing body of any Indian or Alaska 
     Native tribe, band, nation, pueblo, village, community, 
     component band, or component reservation, individually 
     identified (including parenthetically) in the list published 
     most recently as of the date of enactment of this paragraph 
     pursuant to section 104 of the Federally Recognized Indian 
     Tribe List Act of 1994 (25 U.S.C. 5131).''.
       (g) Rule of Application.--The amendments made by this 
     section shall apply with respect to funds appropriated under 
     this section and funds appropriated on and after the date of 
     enactment of this section.

                   Subtitle D--Public Transportation

     SEC. 3401. FEDERAL TRANSIT ADMINISTRATION GRANTS.

       (a) Federal Transit Administration Appropriation.--
       (1) In general.--In addition to amounts otherwise made 
     available, there are appropriated for fiscal year 2021, out 
     of any funds in the Treasury not otherwise appropriated, 
     $30,461,355,534, to remain available until September 30, 
     2024, that shall--
       (A) be for grants to eligible recipients under sections 
     5307, 5309, 5310, and 5311 of title 49, United States Code, 
     to prevent, prepare for, and respond to coronavirus; and
       (B) not be subject to any prior restriction on the total 
     amount of funds available for implementation or execution of 
     programs authorized under sections 5307, 5310, or 5311 of 
     such title.
       (2) Availability of funds for operating expenses.--
       (A) In general.--Notwithstanding subsection (a)(1) or (b) 
     of section 5307 and section 5310(b)(2)(A) of title 49, United 
     States Code, funds provided under this section, other than 
     subsection (b)(4), shall be available for the operating 
     expenses of transit agencies to prevent, prepare for, and 
     respond to the coronavirus public health emergency, 
     including, beginning on January 20, 2020--
       (i) reimbursement for payroll of public transportation 
     (including payroll and expenses of private providers of 
     public transportation);
       (ii) operating costs to maintain service due to lost 
     revenue due as a result of the coronavirus public health 
     emergency, including the purchase of personal protective 
     equipment; and
       (iii) paying the administrative leave of operations or 
     contractor personnel due to reductions in service.
       (B) Use of funds.--Funds described in subparagraph (A) 
     shall be--
       (i) available for immediate obligation, notwithstanding the 
     requirement for such expenses to be included in a 
     transportation improvement program, long-range transportation 
     plan, statewide transportation plan, or statewide 
     transportation improvement program under sections 5303 and 
     5304 of title 49, United States Code;
       (ii) directed to payroll and operations of public 
     transportation (including payroll and expenses of private 
     providers of public transportation), unless the recipient 
     certifies to the Administrator of the Federal Transit 
     Administration that the recipient has not furloughed any 
     employees;
       (iii) used to provide a Federal share of the costs for any 
     grant made under this section of 100 percent.
       (b) Allocation of Funds.--
       (1) Urbanized area formula grants.--
       (A) In general.--Of the amounts made available under 
     subsection (a), $26,086,580,227 shall be for grants to 
     recipients and subrecipients under section 5307 of title 49, 
     United States Code, and shall be administered as if such 
     funds were provided under section 5307 of such title.
       (B) Allocation.--Amounts made available under subparagraph 
     (A) shall be apportioned to urbanized areas based on data 
     contained in the National Transit Database such that--
       (i) each urbanized area shall receive an apportionment of 
     an amount that, when combined with amounts that were 
     otherwise made available to such urbanized area for similar 
     activities to prevent, prepare for, and respond to 
     coronavirus, is equal to 132 percent of the urbanized area's 
     2018 operating costs; and
       (ii) for funds remaining after the apportionment described 
     in clause (i), such funds shall be apportioned such that each 
     urbanized area that did not receive an apportionment under 
     clause (i) shall receive an apportionment equal to 25 percent 
     of the urbanized area's 2018 operating costs.
       (2) Formula grants for the enhanced mobility of seniors and 
     individuals with disabilities.--
       (A) In general.--Of the amounts made available under 
     subsection (a), $50,000,000 shall be for grants to recipients 
     or subrecipients eligible under section 5310 of title 49, 
     United States Code, and shall be apportioned in accordance 
     with such section.
       (B) Allocation ratio.--Amounts made available under 
     subparagraph (A) shall be allocated in the same ratio as 
     funds were provided under section 5310 of title 49, United 
     States Code, for fiscal year 2020.
       (3) Formula grants for rural areas.--
       (A) In general.--Of the amounts made available under 
     subsection (a), $317,214,013 shall be for grants to 
     recipients or subrecipients eligible under section 5311 of 
     title 49, United States Code, and shall be administered as if 
     the funds were provided under section 5311 of such title, and 
     shall be apportioned in accordance with such section, except 
     as described in paragraph (B).
       (B) Allocation ratio.--Amounts made available under 
     subparagraph (A) to States, as defined in section 5302 of 
     title 49, United States Code, shall be allocated to such 
     States based on data contained in the National Transit 
     Database, such that--
       (i) any State that received an amount for similar 
     activities to prevent, prepare for, and respond to 
     coronavirus that is equal to or greater than 150 percent of 
     the combined 2018 rural operating costs of the recipients and 
     subrecipients in such State shall receive an amount equal to 
     5 percent of such State's 2018 rural operating costs;
       (ii) any State that does not receive an allocation under 
     clause (i) that received an amount for similar activities to 
     prevent, prepare for, and respond to coronavirus that is 
     equal to or greater than 140 percent of the combined 2018 
     rural operating costs of the recipients and subrecipients in 
     that State shall receive an amount equal to 10 percent of 
     such State's 2018 rural operating costs; and
       (iii) any State that does not receive an allocation under 
     clauses (i) or (ii) shall receive an amount equal to 20 
     percent of such State's 2018 rural operating costs.
       (4) Capital investments.--
       (A) In general.--Of the amounts made available under 
     subsection (a)--
       (i) $1,425,000,000 shall be for grants administered under 
     subsections (d) and (e) of section 5309 of title 49, United 
     States Code; and
       (ii) $250,000,000 shall be for grants administered under 
     subsection (h) of section 5309 of title 49, United States 
     Code.
       (B) Funding distribution.--
       (i) In general.--Of the amounts made available in 
     subparagraph (A)(i), $1,250,000,000 shall be provided to each 
     recipient for all projects with existing full funding grant 
     agreements that received allocations for fiscal year 2019 or 
     2020, except that recipients with projects open for revenue 
     service are not eligible to receive a grant under this 
     subparagraph. Funds shall be provided proportionally based on 
     the non-capital investment grant share of the amount 
     allocated.
       (ii) Allocation.--Of the amounts made available in 
     subparagraph (A)(i), $175,000,000 shall be provided to each 
     recipient for all projects with existing full funding grant 
     agreements that received an allocation only prior to fiscal 
     year 2019, except that projects open for revenue service are 
     not eligible to receive a grant under this subparagraph and 
     no project may receive more than 40 percent of the amounts 
     provided under this clause. The Administrator of the Federal 
     Transit Administration shall proportionally distribute funds 
     in excess of such percent to recipients for which the percent 
     of funds does not exceed 40 percent. Funds shall be provided 
     proportionally based on the non-capital investment grant 
     share of the amount allocated.
       (iii) Eligible recipients.--For amounts made available in 
     subparagraph (A)(ii), eligible recipients shall be any 
     recipient of an allocation under subsection (h) of section 
     5309 of title 49, United States Code, or an applicant in the 
     project development phase described in paragraph (2) of such 
     subsection.
       (iv) Amount.--Amounts distributed under clauses (i), (ii), 
     and (iii) of subparagraph (A) shall be provided 
     notwithstanding the limitation of any calculation of the 
     maximum amount of Federal financial assistance for the 
     project under subsection (k)(2)(C)(ii) or (h)(7) of section 
     5309 of title 49, United States Code.
       (5) Section 5311(f) services.--
       (A) In general.--Of the amounts made available under 
     subsection (a) and in addition to the amounts made available 
     under paragraph (3), $100,000,000 shall be available for 
     grants to recipients for bus operators that partner with 
     recipients or subrecipients of funds under section 5311(f) of 
     title 49, United States Code.
       (B) Allocation ratio.--Notwithstanding paragraph (3), the 
     Administrator of the Federal Transit Administration shall 
     allocate amounts under subparagraph (A) in the same ratio as 
     funds were provided under section 5311 of title 49, United 
     States Code, for fiscal year 2020.
       (C) Exception.--If a State or territory does not have bus 
     providers eligible under section 5311(f) of title 49, United 
     States Code, funds under this paragraph may be used by such 
     State or territory for any expense eligible under section 
     5311 of title 49, United States Code.
       (6) Planning.--
       (A) In general.--Of the amounts made available under 
     subsection (a), $25,000,000 shall be for grants to recipients 
     eligible under section 5307 of title 49, United States Code, 
     for the planning of public transportation associated with

[[Page H1216]]

     the restoration of services as the coronavirus public health 
     emergency concludes and shall be available in accordance with 
     such section.
       (B) Availability of funds for route planning.--Amounts made 
     available under subparagraph (A) shall be available for route 
     planning designed to--
       (i) increase ridership and reduce travel times, while 
     maintaining or expanding the total level of vehicle revenue 
     miles of service provided in the planning period; or
       (ii) make service adjustments to increase the quality or 
     frequency of service provided to low-income riders and 
     disadvantaged neighborhoods or communities.
       (C) Limitation.--Amounts made available under subparagraph 
     (A) shall not be used for route planning related to 
     transitioning public transportation service provided as of 
     the date of receipt of funds to a transportation network 
     company or other third-party contract provider, unless the 
     existing provider of public transportation service is a 
     third-party contract provider.
       (7) Recipients and subrecipients requiring additional 
     assistance.--
       (A) In general.--Of the amounts made available under 
     subsection (a), $2,207,561,294 shall be for grants to 
     eligible recipients or subrecipients of funds under sections 
     5307 or 5311 of title 49, United States Code, that, as a 
     result of COVID-19, require additional assistance for costs 
     related to operations, personnel, cleaning, and sanitization 
     combating the spread of pathogens on transit systems, and 
     debt service payments incurred to maintain operations and 
     avoid layoffs and furloughs.
       (B) Administration.--Funds made available under 
     subparagraph (A) shall, after allocation, be administered as 
     if provided under paragraph (1) or (3), as applicable.
       (C) Application requirements.--
       (i) In general.--The Administrator of the Federal Transit 
     Administration may not allocate funds to an eligible 
     recipient or subrecipient of funds under chapter 53 of title 
     49, United States Code, unless the recipient provides to the 
     Administrator--

       (I) estimates of financial need;
       (II) data on reductions in farebox or other sources of 
     local revenue for sustained operations;
       (III) a spending plan for such funds; and
       (IV) demonstration of expenditure of greater than 90 
     percent of funds available to the applicant from funds made 
     available for similar activities in fiscal year 2020.

       (ii) Deadlines.--The Administrator of the Federal Transit 
     Administration shall--

       (I) not later than 180 days after the date of enactment of 
     this Act, issue a Notice of Funding Opportunity for 
     assistance under this paragraph; and
       (II) not later than 120 days after the application deadline 
     established in the Notice of Funding Opportunity under 
     subclause (I), make awards under this paragraph to selected 
     applicants.

       (iii) Evaluation.--

       (I) In general.--Applications for assistance under this 
     paragraph shall be evaluated by the Administrator of the 
     Federal Transit Administration based on the level of 
     financial need demonstrated by an eligible recipient or 
     subrecipient, including projections of future financial need 
     to maintain service as a percentage of the 2018 operating 
     costs that has not been replaced by the funds made available 
     to the eligible recipient or subrecipient under paragraphs 
     (1) through (5) of this subsection when combined with the 
     amounts allocated to such eligible recipient or subrecipient 
     from funds previously made available for the operating 
     expenses of transit agencies related to the response to the 
     COVID-19 public health emergency.
       (II) Restriction.--Amounts made available under this 
     paragraph shall only be available for operating expenses.

       (iv) State applicants.--A State may apply for assistance 
     under this paragraph on behalf of an eligible recipient or 
     subrecipient or a group of eligible recipients or 
     subrecipients.
       (D) Unobligated funds.--If amounts made available under 
     this paragraph remain unobligated on September 30, 2023, such 
     amounts shall be available for any purpose eligible under 
     sections 5307 or 5311 of title 49, United States Code.

   TITLE IV--COMMITTEE ON HOMELAND SECURITY AND GOVERNMENTAL AFFAIRS

     SEC. 4001. EMERGENCY FEDERAL EMPLOYEE LEAVE FUND.

       (a) Establishment; Appropriation.--There is established in 
     the Treasury the Emergency Federal Employee Leave Fund (in 
     this section referred to as the ``Fund''), to be administered 
     by the Director of the Office of Personnel Management, for 
     the purposes set forth in subsection (b). In addition to 
     amounts otherwise available, there is appropriated for fiscal 
     year 2021, out of any money in the Treasury not otherwise 
     appropriated, $570,000,000, which shall be deposited into the 
     Fund and remain available through September 30, 2022. The 
     Fund is available for reasonable expenses incurred by the 
     Office of Personnel Management in administering this section.
       (b) Purpose.--Amounts in the Fund shall be available for 
     reimbursement to an agency for the use of paid leave under 
     this section by any employee of the agency who is unable to 
     work because the employee--
       (1) is subject to a Federal, State, or local quarantine or 
     isolation order related to COVID-19;
       (2) has been advised by a health care provider to self-
     quarantine due to concerns related to COVID-19;
       (3) is caring for an individual who is subject to such an 
     order or has been so advised;
       (4) is experiencing symptoms of COVID-19 and seeking a 
     medical diagnosis;
       (5) is caring for a son or daughter of such employee if the 
     school or place of care of the son or daughter has been 
     closed, if the school of such son or daughter requires or 
     makes optional a virtual learning instruction model or 
     requires or makes optional a hybrid of in-person and virtual 
     learning instruction models, or the child care provider of 
     such son or daughter is unavailable, due to COVID-19 
     precautions;
       (6) is experiencing any other substantially similar 
     condition;
       (7) is caring for a family member with a mental or physical 
     disability or who is 55 years of age or older and incapable 
     of self-care, without regard to whether another individual 
     other than the employee is available to care for such family 
     member, if the place of care for such family member is closed 
     or the direct care provider is unavailable due to COVID-19; 
     or
       (8) is obtaining immunization related to COVID-19 or is 
     recovering from any injury, disability, illness, or condition 
     related to such immunization.
       (c) Limitations.--
       (1) Period of availability.--Paid leave under this section 
     may only be provided to and used by an employee during the 
     period beginning on the date of enactment of this Act and 
     ending on September 30, 2021.
       (2) Total hours; amount.--Paid leave under this section--
       (A) shall be provided to an employee in an amount not to 
     exceed 600 hours of paid leave for each full-time employee, 
     and in the case of a part-time employee, employee on an 
     uncommon tour of duty, or employee with a seasonal work 
     schedule, in an amount not to exceed the proportional 
     equivalent of 600 hours to the extent amounts in the Fund 
     remain available for reimbursement;
       (B) shall be paid at the same hourly rate as other leave 
     payments; and
       (C) may not be provided to an employee if the leave would 
     result in payments greater than $2,800 in aggregate for any 
     biweekly pay period for a full-time employee, or a 
     proportionally equivalent biweekly limit for a part-time 
     employee.
       (3) Relationship to other leave.--Paid leave under this 
     section--
       (A) is in addition to any other leave provided to an 
     employee; and
       (B) may not be used by an employee concurrently with any 
     other paid leave.
       (4) Calculation of retirement benefit.--Any paid leave 
     provided to an employee under this section shall reduce the 
     total service used to calculate any Federal civilian 
     retirement benefit.
       (d) Employee Defined.--In this section, the term 
     ``employee'' means--
       (1) an individual in the executive branch for whom annual 
     and sick leave is provided under subchapter I of chapter 63 
     of title 5, United States Code;
       (2) an individual employed by the United States Postal 
     Service;
       (3) an individual employed by the Postal Regulatory 
     Commission; and
       (4) an employee of the Public Defender Service for the 
     District of Columbia and the District of Columbia Courts.

     SEC. 4002. FUNDING FOR THE GOVERNMENT ACCOUNTABILITY OFFICE.

       In addition to amounts otherwise available, there is 
     appropriated for fiscal year 2021, out of any money in the 
     Treasury not otherwise appropriated, $77,000,000, to remain 
     available until September 30, 2025, for necessary expenses of 
     the Government Accountability Office to prevent, prepare for, 
     and respond to Coronavirus and to support oversight of the 
     Coronavirus response and of funds provided in this Act or any 
     other Act pertaining to the Coronavirus pandemic.

     SEC. 4003. PANDEMIC RESPONSE ACCOUNTABILITY COMMITTEE FUNDING 
                   AVAILABILITY.

       In addition to amounts otherwise available, there is 
     appropriated for fiscal year 2021, out of any money in the 
     Treasury not otherwise appropriated, $40,000,000, to remain 
     available until September 30, 2025, for the Pandemic Response 
     Accountability Committee to support oversight of the 
     Coronavirus response and of funds provided in this Act or any 
     other Act pertaining to the Coronavirus pandemic.

     SEC. 4004. FUNDING FOR THE WHITE HOUSE.

       In addition to amounts otherwise available, there is 
     appropriated for fiscal year 2021, out of any money in the 
     Treasury not otherwise appropriated, $12,800,000, to remain 
     available until September 30, 2021, for necessary expenses 
     for the White House, to prevent, prepare for, and respond to 
     coronavirus.

     SEC. 4005. FEDERAL EMERGENCY MANAGEMENT AGENCY APPROPRIATION.

       In addition to amounts otherwise available, there is 
     appropriated to the Federal Emergency Management Agency for 
     fiscal year 2021, out of any money in the Treasury not 
     otherwise appropriated, $50,000,000,000, to remain available 
     until September 30, 2025, to carry out the purposes of the 
     Disaster Relief Fund for costs associated with major disaster 
     declarations.

     SEC. 4006. FUNERAL ASSISTANCE.

       (a) In General.--For the emergency declaration issued by 
     the President on March 13, 2020, pursuant to section 501(b) 
     of the Robert T. Stafford Disaster Relief and Emergency 
     Assistance Act (42 U.S.C. 5191(b)), and for any subsequent 
     major disaster declaration that supersedes such emergency 
     declaration, the President shall provide financial assistance 
     to an individual or household to meet disaster-related 
     funeral expenses under section 408(e)(1) of the Robert T. 
     Stafford Disaster Relief and Emergency Assistance Act (42 
     U.S.C. 5174(e)(1)), for which the Federal cost share shall be 
     100 percent.
       (b) Use of Funds.--Funds appropriated under section 4005 
     may be used to carry out subsection (a) of this section.

     SEC. 4007. EMERGENCY FOOD AND SHELTER PROGRAM FUNDING.

       In addition to amounts otherwise made available, there is 
     appropriated to the Federal Emergency Management Agency for 
     fiscal year 2021,

[[Page H1217]]

     out of any money in the Treasury not otherwise appropriated, 
     $400,000,000, to remain available until September 30, 2025, 
     for the emergency food and shelter program.

     SEC. 4008. HUMANITARIAN RELIEF.

       In addition to amounts otherwise made available, there is 
     appropriated to the Federal Emergency Management Agency for 
     fiscal year 2021, out of any money in the Treasury not 
     otherwise appropriated, $110,000,000, to remain available 
     until September 30, 2025, for the emergency food and shelter 
     program for the purposes of providing humanitarian relief to 
     families and individuals encountered by the Department of 
     Homeland Security.

     SEC. 4009. CYBERSECURITY AND INFRASTRUCTURE SECURITY AGENCY.

       In addition to amounts otherwise made available, there is 
     appropriated for fiscal year 2021, out of any money in the 
     Treasury not otherwise appropriated, $650,000,000, to remain 
     available until September 30, 2023, for the Cybersecurity and 
     Infrastructure Security Agency for cybersecurity risk 
     mitigation.

     SEC. 4010. APPROPRIATION FOR THE UNITED STATES DIGITAL 
                   SERVICE.

       In addition to amounts otherwise available, there is 
     appropriated for fiscal year 2021, out of any money in the 
     Treasury not otherwise appropriated, $200,000,000, to remain 
     available until September 30, 2024, for the United States 
     Digital Service.

     SEC. 4011. APPROPRIATION FOR THE TECHNOLOGY MODERNIZATION 
                   FUND.

       In addition to amounts otherwise appropriated, there is 
     appropriated to the General Services Administration for 
     fiscal year 2021, out of any money in the Treasury not 
     otherwise appropriated, $1,000,000,000, to remain available 
     until September 30, 2025, to carry out the purposes of the 
     Technology Modernization Fund.

     SEC. 4012. APPROPRIATION FOR THE FEDERAL CITIZEN SERVICES 
                   FUND.

       In addition to amounts otherwise available, there is 
     appropriated to the General Services Administration for 
     fiscal year 2021, out of any money in the Treasury not 
     otherwise appropriated, $150,000,000, to remain available 
     until September 30, 2024, to carry out the purposes of the 
     Federal Citizen Services Fund.

     SEC. 4013. AFG AND SAFER PROGRAM FUNDING.

       In addition to amounts otherwise made available, there is 
     appropriated to the Federal Emergency Management Agency for 
     fiscal year 2021, out of any money in the Treasury not 
     otherwise appropriated, $300,000,000, to remain available 
     until September 30, 2025, of which $100,000,000 shall be for 
     assistance to firefighter grants and $200,000,000 shall be 
     for staffing for adequate fire and emergency response grants.

     SEC. 4014. EMERGENCY MANAGEMENT PERFORMANCE GRANT FUNDING.

       In addition to amounts otherwise made available, there is 
     appropriated to the Federal Emergency Management Agency for 
     fiscal year 2021, out of any money in the Treasury not 
     otherwise appropriated, $100,000,000, to remain available 
     until September 30, 2025, for emergency management 
     performance grants.

     SEC. 4015. EXTENSION OF REIMBURSEMENT AUTHORITY FOR FEDERAL 
                   CONTRACTORS.

       Section 3610 of the CARES Act (Public Law 116-136; 134 
     Stat. 414) is amended by striking ``September 30, 2020'' and 
     inserting ``September 30, 2021''.

     SEC. 4016. ELIGIBILITY FOR WORKERS' COMPENSATION BENEFITS FOR 
                   FEDERAL EMPLOYEES DIAGNOSED WITH COVID-19.

       (a) In General.--Subject to subsection (c), a covered 
     employee shall, with respect to any claim made by or on 
     behalf of the covered employee for benefits under subchapter 
     I of chapter 81 of title 5, United States Code, be deemed to 
     have an injury proximately caused by exposure to the novel 
     coronavirus arising out of the nature of the covered 
     employee's employment. Such covered employee, or a 
     beneficiary of such an employee, shall be entitled to such 
     benefits for such claim, including disability compensation, 
     medical services, and survivor benefits.
       (b) Definitions.--In this section:
       (1) Covered employee.--
       (A) In general.--The term ``covered employee'' means an 
     individual--
       (i) who is an employee under section 8101(1) of title 5, 
     United States Code, employed in the Federal service at 
     anytime during the period beginning on January 27, 2020, and 
     ending on January 27, 2023;
       (ii) who is diagnosed with COVID-19 during such period; and
       (iii) who, during a covered exposure period prior to such 
     diagnosis, carries out duties that--

       (I) require contact with patients, members of the public, 
     or co-workers; or
       (II) include a risk of exposure to the novel coronavirus.

       (B) Teleworking exception.--The term ``covered employee'' 
     does not include any employee otherwise covered by 
     subparagraph (A) who is exclusively teleworking during a 
     covered exposure period, regardless of whether such 
     employment is full time or part time.
       (2) Covered exposure period.--The term ``covered exposure 
     period'' means, with respect to a diagnosis of COVID-19, the 
     period beginning on a date to be determined by the Secretary 
     of Labor.
       (3) Novel coronavirus.--The term ``novel coronavirus'' 
     means SARS-CoV-2 or another coronavirus declared to be a 
     pandemic by public health authorities.
       (c) Limitation.--
       (1) Determinations made on or before the date of 
     enactment.--This section shall not apply with respect to a 
     covered employee who is determined to be entitled to benefits 
     under subchapter I of chapter 81 of title 5, United States 
     Code, for a claim described in subsection (a) if such 
     determination is made on or before the date of enactment of 
     this Act.
       (2) Limitation on duration of benefits.--No funds are 
     authorized to be appropriated to pay, and no benefits may be 
     paid for, claims approved on the basis of subsection (a) 
     after September 30, 2030. No administrative costs related to 
     any such claim may be paid after such date.
       (d) Employees' Compensation Fund.--
       (1) In general.--The costs of benefits for claims approved 
     on the basis of subsection (a) shall not be included in the 
     annual statement of the cost of benefits and other payments 
     of an agency or instrumentality under section 8147(b) of 
     title 5, United States Code.
       (2) Fair share provision.--Costs of administration for 
     claims described in paragraph (1)--
       (A) may be paid from the Employees' Compensation Fund; and
       (B) shall not be subject to the fair share provision in 
     section 8147(c) of title 5, United States Code.

       TITLE V--COMMITTEE ON SMALL BUSINESS AND ENTREPRENEURSHIP

     SEC. 5001. MODIFICATIONS TO PAYCHECK PROTECTION PROGRAM.

       (a) Eligibility of Certain Nonprofit Entities for Covered 
     Loans Under the Paycheck Protection Program.--
       (1) In general.--Section 7(a)(36) of the Small Business Act 
     (15 U.S.C. 636(a)(36)), as amended by the Economic Aid to 
     Hard-Hit Small Businesses, Nonprofits, and Venues Act (title 
     III of division N of Public Law 116-260), is amended--
       (A) in subparagraph (A)--
       (i) in clause (xv), by striking ``and'' at the end;
       (ii) in clause (xvi), by striking the period at the end and 
     inserting ``; and''; and
       (iii) by adding at the end the following:
       ``(xvii) the term `additional covered nonprofit entity'--

       ``(I) means an organization described in any paragraph of 
     section 501(c) of the Internal Revenue Code of 1986, other 
     than paragraph (3), (4), (6), or (19), and exempt from tax 
     under section 501(a) of such Code; and
       ``(II) does not include any entity that, if the entity were 
     a business concern, would be described in section 120.110 of 
     title 13, Code of Federal Regulations (or in any successor 
     regulation or other related guidance or rule that may be 
     issued by the Administrator) other than a business concern 
     described in paragraph (a) or (k) of such section.''; and

       (B) in subparagraph (D)--
       (i) in clause (iii), by adding at the end the following:

       ``(III) Eligibility of certain organizations.--Subject to 
     the provisions in this subparagraph, during the covered 
     period--

       ``(aa) a nonprofit organization shall be eligible to 
     receive a covered loan if the nonprofit organization employs 
     not more than 500 employees per physical location of the 
     organization; and
       ``(bb) an additional covered nonprofit entity and an 
     organization that, but for subclauses (I)(dd) and (II)(dd) of 
     clause (vii), would be eligible for a covered loan under 
     clause (vii) shall be eligible to receive a covered loan if 
     the entity or organization employs not more than 300 
     employees per physical location of the entity or 
     organization.''; and
       (ii) by adding at the end the following:
       ``(ix) Eligibility of additional covered nonprofit 
     entities.--An additional covered nonprofit entity shall be 
     eligible to receive a covered loan if--

       ``(I) the additional covered nonprofit entity does not 
     receive more than 15 percent of its receipts from lobbying 
     activities;
       ``(II) the lobbying activities of the additional covered 
     nonprofit entity do not comprise more than 15 percent of the 
     total activities of the organization;
       ``(III) the cost of the lobbying activities of the 
     additional covered nonprofit entity did not exceed $1,000,000 
     during the most recent tax year of the additional covered 
     nonprofit entity that ended prior to February 15, 2020; and
       ``(IV) the additional covered nonprofit entity employs not 
     more than 300 employees.''.

       (2) Eligibility for second draw loans.--Paragraph 
     (37)(A)(i) of section 7(a) of the Small Business Act (15 
     U.S.C. 636(a)), as added by the Economic Aid to Hard-Hit 
     Small Businesses, Nonprofits, and Venues Act (title III of 
     division N of Public Law 116-260), is amended by inserting `` 
     `additional covered nonprofit entity','' after ``the terms''.
       (b) Eligibility of Internet Publishing Organizations for 
     Covered Loans Under the Paycheck Protection Program.--
       (1) In general.--Section 7(a)(36)(D) of the Small Business 
     Act (15 U.S.C. 636(a)(36)(D)), as amended by subsection (a), 
     is further amended--
       (A) in clause (iii), by adding at the end the following:

       ``(IV) Eligibility of internet publishing organizations.--A 
     business concern or other organization that was not eligible 
     to receive a covered loan the day before the date of 
     enactment of this subclause, is assigned a North American 
     Industry Classification System code of 519130, certifies in 
     good faith as an Internet-only news publisher or Internet-
     only periodical publisher, and is engaged in the collection 
     and distribution of local or regional and national news and 
     information shall be eligible to receive a covered loan for 
     the continued provision of news, information, content, or 
     emergency information if--

       ``(aa) the business concern or organization employs not 
     more than 500 employees, or the size standard established by 
     the Administrator for that North American Industry 
     Classification code, per physical location of the business 
     concern or organization; and
       ``(bb) the business concern or organization makes a good 
     faith certification that proceeds of the loan will be used to 
     support expenses at the component of the business concern or 
     organization that supports local or regional news.'';

[[Page H1218]]

       (B) in clause (iv)--
       (i) in subclause (III), by striking ``and'' at the end;
       (ii) in subclause (IV)(bb), by striking the period at the 
     end and inserting ``; and''; and
       (iii) by adding at the end the following:

       ``(V) any business concern or other organization that was 
     not eligible to receive a covered loan the day before the 
     date of enactment of this subclause, is assigned a North 
     American Industry Classification System code of 519130, 
     certifies in good faith as an Internet-only news publisher or 
     Internet-only periodical publisher, and is engaged in the 
     collection and distribution of local or regional and national 
     news and information, if the business concern or 
     organization--

       ``(aa) employs not more than 500 employees, or the size 
     standard established by the Administrator for that North 
     American Industry Classification code, per physical location 
     of the business concern or organization; and
       ``(bb) is majority owned or controlled by a business 
     concern or organization that is assigned a North American 
     Industry Classification System code of 519130.'';
       (C) in clause (v), by striking ``clause (iii)(II), 
     (iv)(IV), or (vii)'' and inserting ``subclause (II), (III), 
     or (IV) of clause (iii), subclause (IV) or (V) of clause 
     (iv), clause (vii), or clause (ix)''; and
       (D) in clause (viii)(II)--
       (i) by striking ``business concern made eligible by clause 
     (iii)(II) or clause (iv)(IV) of this subparagraph'' and 
     inserting ``business concern made eligible by subclause (II) 
     or (IV) of clause (iii) or subclause (IV) or (V) of clause 
     (iv) of this subparagraph''; and
       (ii) by inserting ``or organization'' after ``business 
     concern'' each place it appears.
       (2) Eligibility for second draw loans.--Section 
     7(a)(37)(A)(iv)(II) of the Small Business Act, as amended by 
     the Economic Aid to Hard-Hit Small Businesses, Nonprofits, 
     and Venues Act (title III of division N of Public Law 116-
     260), is amended by striking ``clause (iii)(II), (iv)(IV), or 
     (vii)'' and inserting ``subclause (II), (III), or (IV) of 
     clause (iii), subclause (IV) or (V) of clause (iv), clause 
     (vii), or clause (ix)''.
       (c) Coordination With Continuation Coverage Premium 
     Assistance.--
       (1) Paycheck protection program.--Section 7A(a)(12) of the 
     Small Business Act (as redesignated, transferred, and amended 
     by section 304(b) of the Economic Aid to Hard-Hit Small 
     Businesses, Nonprofits, and Venues Act (Public Law 116-260)) 
     is amended--
       (A) by striking ``CARES Act or'' and inserting ``CARES 
     Act,''; and
       (B) by inserting before the period at the end the 
     following: ``, or premiums taken into account in determining 
     the credit allowed under section 6432 of the Internal Revenue 
     Code of 1986''.
       (2) Paycheck protection program second draw.--Section 
     7(a)(37)(J)(iii)(I) of the Small Business Act, as amended by 
     the Economic Aid to Hard-Hit Small Businesses, Nonprofits, 
     and Venues Act (title III of division N of Public Law 116-
     260), is amended--
       (A) by striking ``or'' at the end of item (aa);
       (B) by striking the period at the end of item (bb) and 
     inserting ``; or''; and
       (C) by adding at the end the following new item:
       ``(cc) premiums taken into account in determining the 
     credit allowed under section 6432 of the Internal Revenue 
     Code of 1986.''.
       (3) Applicability.--The amendments made by this subsection 
     shall apply only with respect to applications for forgiveness 
     of covered loans made under paragraphs (36) or (37) of 
     section 7(a) of the Small Business Act, as amended by the 
     Economic Aid to Hard-Hit Small Businesses, Nonprofits, and 
     Venues Act (title III of division N of Public Law 116-260), 
     that are received on or after the date of the enactment of 
     this Act.
       (d) Commitment Authority and Appropriations.--
       (1) Commitment authority.--Section 1102(b)(1) of the CARES 
     Act (Public Law 116-136) is amended by striking 
     ``$806,450,000,000'' and inserting ``$813,700,000,000''.
       (2) Direct appropriations.--In addition to amounts 
     otherwise available, there is appropriated to the 
     Administrator of the Small Business Administration for fiscal 
     year 2021, out of any money in the Treasury not otherwise 
     appropriated, $7,250,000,000, to remain available until 
     expended, for carrying out this section.

     SEC. 5002. TARGETED EIDL ADVANCE.

       (a) Definitions.--In this section--
       (1) the term ``Administrator'' means the Administrator of 
     the Small Business Administration; and
       (2) the terms ``covered entity'' and ``economic loss'' have 
     the meanings given the terms in section 331(a) of the 
     Economic Aid to Hard-Hit Small Businesses, Nonprofits, and 
     Venues Act (title III of division N of Public Law 116-260).
       (b) Appropriations.--In addition to amounts otherwise 
     available, there is appropriated to the Administrator for 
     fiscal year 2021, out of any money in the Treasury not 
     otherwise appropriated, $15,000,000,000--
       (1) to remain available until expended; and
       (2) of which, the Administrator shall use--
       (A) $10,000,000,000 to make payments to covered entities 
     that have not received the full amounts to which the covered 
     entities are entitled under section 331 of the Economic Aid 
     to Hard-Hit Small Businesses, Nonprofits, and Venues Act 
     (title III of division N of Public Law 116-260); and
       (B) $5,000,000,000 to make payments under section 1110(e) 
     of the CARES Act (15 U.S.C. 9009(e)), each of which shall 
     be--
       (i) made to a covered entity that--

       (I) has suffered an economic loss of greater than 50 
     percent; and
       (II) employs not more than 10 employees;

       (ii) in an amount that is $5,000; and
       (iii) with respect to the covered entity to which the 
     payment is made, in addition to any payment made to the 
     covered entity under section 1110(e) of the CARES Act (15 
     U.S.C. 9009(e)) or section 331 of the Economic Aid to Hard-
     Hit Small Businesses, Nonprofits, and Venues Act (title III 
     of division N of Public Law 116-260).

     SEC. 5003. SUPPORT FOR RESTAURANTS.

       (a) Definitions.--In this section:
       (1) Administrator.--The term ``Administrator'' means the 
     Administrator of the Small Business Administration.
       (2) Affiliated business.--The term ``affiliated business'' 
     means a business in which an eligible entity has an equity or 
     right to profit distributions of not less than 50 percent, or 
     in which an eligible entity has the contractual authority to 
     control the direction of the business, provided that such 
     affiliation shall be determined as of any arrangements or 
     agreements in existence as of March 13, 2020.
       (3) Covered period.--The term ``covered period'' means the 
     period--
       (A) beginning on February 15, 2020; and
       (B) ending on December 31, 2021, or a date to be determined 
     by the Administrator that is not later than 2 years after the 
     date of enactment of this section.
       (4) Eligible entity.--The term ``eligible entity''--
       (A) means a restaurant, food stand, food truck, food cart, 
     caterer, saloon, inn, tavern, bar, lounge, brewpub, tasting 
     room, taproom, licensed facility or premise of a beverage 
     alcohol producer where the public may taste, sample, or 
     purchase products, or other similar place of business in 
     which the public or patrons assemble for the primary purpose 
     of being served food or drink;
       (B) includes an entity described in subparagraph (A) that 
     is located in an airport terminal or that is a Tribally-owned 
     concern; and
       (C) does not include--
       (i) an entity described in subparagraph (A) that--

       (I) is a State or local government-operated business;
       (II) as of March 13, 2020, owns or operates (together with 
     any affiliated business) more than 20 locations, regardless 
     of whether those locations do business under the same or 
     multiple names; or
       (III) has a pending application for or has received a grant 
     under section 324 of the Economic Aid to Hard-Hit Small 
     Businesses, Nonprofits, and Venues Act (title III of division 
     N of Public Law 116-260); or

       (ii) a publicly-traded company.
       (5) Exchange; issuer; security.--The terms ``exchange'', 
     ``issuer'', and ``security'' have the meanings given those 
     terms in section 3(a) of the Securities Exchange Act of 1934 
     (15 U.S.C. 78c(a)).
       (6) Fund.--The term ``Fund'' means the Restaurant 
     Revitalization Fund established under subsection (b).
       (7) Pandemic-related revenue loss.--The term ``pandemic-
     related revenue loss'' means, with respect to an eligible 
     entity--
       (A) except as provided in subparagraphs (B), (C), and (D), 
     the gross receipts, as established using such verification 
     documentation as the Administrator may require, of the 
     eligible entity during 2020 subtracted from the gross 
     receipts of the eligible entity in 2019, if such sum is 
     greater than zero;
       (B) if the eligible entity was not in operation for the 
     entirety of 2019--
       (i) the difference between--

       (I) the product obtained by multiplying the average monthly 
     gross receipts of the eligible entity in 2019 by 12; and
       (II) the product obtained by multiplying the average 
     monthly gross receipts of the eligible entity in 2020 by 12; 
     or

       (ii) an amount based on a formula determined by the 
     Administrator;
       (C) if the eligible entity opened during the period 
     beginning on January 1, 2020, and ending on the day before 
     the date of enactment of this section--
       (i) the expenses described in subsection (c)(5)(A) that 
     were incurred by the eligible entity minus any gross receipts 
     received; or
       (ii) an amount based on a formula determined by the 
     Administrator; or
       (D) if the eligible entity has not yet opened as of the 
     date of application for a grant under subsection (c), but has 
     incurred expenses described in subsection (c)(5)(A) as of the 
     date of enactment of this section--
       (i) the amount of those expenses; or
       (ii) an amount based on a formula determined by the 
     Administrator.
     For purposes of this paragraph, the pandemic-related revenue 
     losses for an eligible entity shall be reduced by any amounts 
     received from a covered loan made under paragraph (36) or 
     (37) of section 7(a) of the Small Business Act (15 U.S.C. 
     636(a)) in 2020 or 2021.
       (8) Payroll costs.--The term ``payroll costs'' has the 
     meaning given the term in section 7(a)(36)(A) of the Small 
     Business Act (15 U.S.C. 636(a)(36)(A)), except that such term 
     shall not include--
       (A) qualified wages (as defined in subsection (c)(3) of 
     section 2301 of the CARES Act) taken into account in 
     determining the credit allowed under such section 2301; or
       (B) premiums taken into account in determining the credit 
     allowed under section 6432 of the Internal Revenue Code of 
     1986.
       (9) Publicly-traded company.--The term ``publicly-traded 
     company'' means an entity that is majority owned or 
     controlled by an entity that is an issuer, the securities of 
     which are listed on a national securities exchange under 
     section 6 of the Securities Exchange Act of 1934 (15 U.S.C. 
     78f).
       (10) Tribally-owned concern.--The term ``Tribally-owned 
     concern'' has the meaning given the term in section 124.3 of 
     title 13, Code of Federal Regulations, or any successor 
     regulation.

[[Page H1219]]

       (b) Restaurant Revitalization Fund.--
       (1) In general.--There is established in the Treasury of 
     the United States a fund to be known as the Restaurant 
     Revitalization Fund.
       (2) Appropriations.--
       (A) In general.--In addition to amounts otherwise 
     available, there is appropriated to the Restaurant 
     Revitalization Fund for fiscal year 2021, out of any money in 
     the Treasury not otherwise appropriated, $28,600,000,000, to 
     remain available until expended.
       (B) Distribution.--
       (i) In general.--Of the amounts made available under 
     subparagraph (A)--

       (I) $5,000,000,000 shall be available to eligible entities 
     with gross receipts during 2019 of not more than $500,000; 
     and
       (II) $23,600,000,000 shall be available to the 
     Administrator to award grants under subsection (c) in an 
     equitable manner to eligible entities of different sizes 
     based on annual gross receipts.

       (ii) Adjustments.--The Administrator may make adjustments 
     as necessary to the distribution of funds under clause 
     (i)(II) based on demand and the relative local costs in the 
     markets in which eligible entities operate.
       (C) Grants after initial period.--Notwithstanding 
     subparagraph (B), on and after the date that is 60 days after 
     the date of enactment of this section, or another period of 
     time determined by the Administrator, the Administrator may 
     make grants using amounts appropriated under subparagraph (A) 
     to any eligible entity regardless of the annual gross 
     receipts of the eligible entity.
       (3) Use of funds.--The Administrator shall use amounts in 
     the Fund to make grants described in subsection (c).
       (c) Restaurant Revitalization Grants.--
       (1) In general.--Except as provided in subsection (b) and 
     paragraph (3), the Administrator shall award grants to 
     eligible entities in the order in which applications are 
     received by the Administrator.
       (2) Application.--
       (A) Certification.--An eligible entity applying for a grant 
     under this subsection shall make a good faith certification 
     that--
       (i) the uncertainty of current economic conditions makes 
     necessary the grant request to support the ongoing operations 
     of the eligible entity; and
       (ii) the eligible entity has not applied for or received a 
     grant under section 324 of the Economic Aid to Hard-Hit Small 
     Businesses, Nonprofits, and Venues Act (title III of division 
     N of Public Law 116-260).
       (B) Business identifiers.--In accepting applications for 
     grants under this subsection, the Administrator shall 
     prioritize the ability of each applicant to use their 
     existing business identifiers over requiring other forms of 
     registration or identification that may not be common to 
     their industry and imposing additional burdens on applicants.
       (3) Priority in awarding grants.--
       (A) In general.--During the initial 21-day period in which 
     the Administrator awards grants under this subsection, the 
     Administrator shall prioritize awarding grants to eligible 
     entities that are small business concerns owned and 
     controlled by women (as defined in section 3(n) of the Small 
     Business Act (15 U.S.C. 632(n))), small business concerns 
     owned and controlled by veterans (as defined in section 3(q) 
     of such Act (15 U.S.C. 632(q))), or socially and economically 
     disadvantaged small business concerns (as defined in section 
     8(a)(4)(A) of the Small Business Act (15 U.S.C. 
     637(a)(4)(A))). The Administrator may take such steps as 
     necessary to ensure that eligible entities described in this 
     subparagraph have access to grant funding under this section 
     after the end of such 21-day period.
       (B) Certification.--For purposes of establishing priority 
     under subparagraph (A), an applicant shall submit a self-
     certification of eligibility for priority with the grant 
     application.
       (4) Grant amount.--
       (A) Aggregate maximum amount.--The aggregate amount of 
     grants made to an eligible entity and any affiliated 
     businesses of the eligible entity under this subsection--
       (i) shall not exceed $10,000,000; and
       (ii) shall be limited to $5,000,000 per physical location 
     of the eligible entity.
       (B) Determination of grant amount.--
       (i) In general.--Except as provided in this paragraph, the 
     amount of a grant made to an eligible entity under this 
     subsection shall be equal to the pandemic-related revenue 
     loss of the eligible entity.
       (ii) Return to treasury.--Any amount of a grant made under 
     this subsection to an eligible entity based on estimated 
     receipts that is greater than the actual gross receipts of 
     the eligible entity in 2020 shall be returned to the 
     Treasury.
       (5) Use of funds.--During the covered period, an eligible 
     entity that receives a grant under this subsection may use 
     the grant funds for the following expenses incurred as a 
     direct result of, or during, the COVID-19 pandemic:
       (A) Payroll costs.
       (B) Payments of principal or interest on any mortgage 
     obligation (which shall not include any prepayment of 
     principal on a mortgage obligation).
       (C) Rent payments, including rent under a lease agreement 
     (which shall not include any prepayment of rent).
       (D) Utilities.
       (E) Maintenance expenses, including--
       (i) construction to accommodate outdoor seating; and
       (ii) walls, floors, deck surfaces, furniture, fixtures, and 
     equipment.
       (F) Supplies, including protective equipment and cleaning 
     materials.
       (G) Food and beverage expenses that are within the scope of 
     the normal business practice of the eligible entity before 
     the covered period.
       (H) Covered supplier costs, as defined in section 7A(a) of 
     the Small Business Act (as redesignated, transferred, and 
     amended by section 304(b) of the Economic Aid to Hard-Hit 
     Small Businesses, Nonprofits, and Venues Act (Public Law 116-
     260)).
       (I) Operational expenses.
       (J) Paid sick leave.
       (K) Any other expenses that the Administrator determines to 
     be essential to maintaining the eligible entity.
       (6) Returning funds.--If an eligible entity that receives a 
     grant under this subsection fails to use all grant funds or 
     permanently ceases operations on or before the last day of 
     the covered period, the eligible entity shall return to the 
     Treasury any funds that the eligible entity did not use for 
     the allowable expenses under paragraph (5).

     SEC. 5004. COMMUNITY NAVIGATOR PILOT PROGRAM.

       (a) Definitions.--In this section:
       (1) Administration.--The term ``Administration'' means the 
     Small Business Administration.
       (2) Administrator.--The term ``Administrator'' means the 
     Administrator of the Small Business Administration.
       (3) Community navigator services.--The term ``community 
     navigator services'' means the outreach, education, and 
     technical assistance provided by community navigators that 
     target eligible businesses to increase awareness of, and 
     participation in, programs of the Small Business 
     Administration.
       (4) Community navigator.--The term ``community navigator'' 
     means a community organization, community financial 
     institution as defined in section 7(a)(36)(A) of the Small 
     Business Act (15 U.S.C. 636(a)(36)(A)), or other private 
     nonprofit organization engaged in the delivery of community 
     navigator services.
       (5) Eligible business.--The term ``eligible business'' 
     means any small business concern, with priority for small 
     business concerns owned and controlled by women (as defined 
     in section 3(n) of the Small Business Act (15 U.S.C. 
     632(n))), small business concerns owned and controlled by 
     veterans (as defined in section 3(q) of such Act (15 U.S.C. 
     632(q))), and socially and economically disadvantaged small 
     business concerns (as defined in section 8(a)(4)(A) of the 
     Small Business Act (15 U.S.C. 637(a)(4)(A))).
       (6) Private nonprofit organization.--The term ``private 
     nonprofit organization'' means an entity that is described in 
     section 501(c) of the Internal Revenue Code of 1986 and 
     exempt from tax under section 501(a) of such Code.
       (7) Resource partner.--The term ``resource partner'' 
     means--
       (A) a small business development center (as defined in 
     section 3 of the Small Business Act (15 U.S.C. 632));
       (B) a women's business center (as described in section 29 
     of the Small Business Act (15 U.S.C. 656)); and
       (C) a chapter of the Service Corps of Retired Executives 
     (as defined in section 8(b)(1)(B) of the Act (15 U.S.C. 
     637(b)(1)(B))).
       (8) Small business concern.--The term ``small business 
     concern'' has the meaning given under section 3 of the Small 
     Business Act (15 U.S.C. 632).
       (9) State.--The term ``State'' means a State of the United 
     States, the District of Columbia, the Commonwealth of Puerto 
     Rico, the Virgin Islands, American Samoa, the Commonwealth of 
     the Northern Mariana Islands, and Guam, or an agency, 
     instrumentality, or fiscal agent thereof.
       (10) Unit of general local government.--The term ``unit of 
     general local government'' means a county, city, town, 
     village, or other general purpose political subdivision of a 
     State.
       (b) Community Navigator Pilot Program.--
       (1) In general.--The Administrator of the Small Business 
     Administration shall establish a Community Navigator pilot 
     program to make grants to, or enter into contracts or 
     cooperative agreements with, private nonprofit organizations, 
     resource partners, States, Tribes, and units of local 
     government to ensure the delivery of free community navigator 
     services to current or prospective owners of eligible 
     businesses in order to improve access to assistance programs 
     and resources made available because of the COVID-19 pandemic 
     by Federal, State, Tribal, and local entities.
       (2) Appropriations.--In addition to amounts otherwise 
     available, there is appropriated to the Administrator for 
     fiscal year 2021, out of any money in the Treasury not 
     otherwise appropriated, $100,000,000, to remain available 
     until September 30, 2022, for carrying out this subsection.
       (c) Outreach and Education.--
       (1) Promotion.--The Administrator shall develop and 
     implement a program to promote community navigator services 
     to current or prospective owners of eligible businesses.
       (2) Call center.--The Administrator shall establish a 
     telephone hotline to offer information about Federal programs 
     to assist eligible businesses and offer referral services to 
     resource partners, community navigators, potential lenders, 
     and other persons that the Administrator determines 
     appropriate for current or prospective owners of eligible 
     businesses.
       (3) Outreach.--The Administrator shall--
       (A) conduct outreach and education, in the 10 most commonly 
     spoken languages in the United States, to current or 
     prospective owners of eligible businesses on community 
     navigator services and other Federal programs to assist 
     eligible businesses;
       (B) improve the website of the Administration to describe 
     such community navigator services and other Federal programs; 
     and
       (C) implement an education campaign by advertising in media 
     targeted to current or prospective owners of eligible 
     businesses.
       (4) Appropriations.--In addition to amounts otherwise 
     available, there is appropriated to the Administrator for 
     fiscal year 2021, out of any money in the Treasury not 
     otherwise appropriated, $75,000,000, to remain available 
     until

[[Page H1220]]

     September 30, 2022, for carrying out this subsection.
       (d) Sunset.--The authority of the Administrator to make 
     grants under this section shall terminate on December 31, 
     2025.

     SEC. 5005. SHUTTERED VENUE OPERATORS.

       (a) In General.--In addition to amounts otherwise 
     available, there is appropriated for fiscal year 2021, out of 
     any money in the Treasury not otherwise appropriated, 
     $1,250,000,000, to remain available until expended, to carry 
     out section 324 of the Economic Aid to Hard-Hit Small 
     Businesses, Nonprofits, and Venues Act (title III of division 
     N of Public Law 116-260), of which $500,000 shall be used to 
     provide technical assistance to help applicants access the 
     System for Award Management (or any successor thereto) or to 
     assist applicants with an alternative grant application 
     system.
       (b) Reduction of Shuttered Venues Assistance for New PPP 
     Recipients.--Section 324 of the Economic Aid to Hard-Hit 
     Small Businesses, Nonprofits, and Venues Act (title III of 
     division N of Public Law 116-260), is amended--
       (1) in subsection (a)(1)(A)(vi)--
       (A) by striking subclause (III);
       (B) by redesignating subclause (IV) as subclause (III); and
       (C) in subclause (III), as so redesignated, by striking 
     ``subclauses (I), (II), and (III)'' and inserting 
     ``subclauses (I) and (II)''; and
       (2) in subsection (c)(1)--
       (A) in subparagraph (A), in the matter preceding clause 
     (i), by striking ``A grant'' and inserting ``Subject to 
     subparagraphs (B) and (C), a grant''; and
       (B) by adding at the end the following:
       ``(C) Reduction for recipients of new ppp loans.--
       ``(i) In general.--The otherwise applicable amount of a 
     grant under subsection (b)(2) to an eligible person or entity 
     shall be reduced by the total amount of loans guaranteed 
     under paragraph (36) or (37) of section 7(a) of the Small 
     Business Act (15 U.S.C. 636(a)) that are received on or after 
     December 27, 2020 by the eligible person or entity.
       ``(ii) Application to governmental entities.--For purposes 
     of applying clause (i) to an eligible person or entity owned 
     by a State or a political subdivision of a State, the 
     relevant entity--

       ``(I) shall be the eligible person or entity; and
       ``(II) shall not include entities of the State or political 
     subdivision other than the eligible person or entity.''.

     SEC. 5006. DIRECT APPROPRIATIONS.

       (a) In General.--In addition to amounts otherwise 
     available, there is appropriated to the Administrator for 
     fiscal year 2021, out of any money in the Treasury not 
     otherwise appropriated, to remain available until expended--
       (1) $840,000,000 for administrative expenses, including to 
     prevent, prepare for, and respond to the COVID-19 pandemic, 
     domestically or internationally, including administrative 
     expenses related to paragraphs (36) and (37) of section 7(a) 
     of the Small Business Act, section 324 of the Economic Aid to 
     Hard-Hit Small Businesses, Nonprofits, and Venues Act (title 
     III of division N of Public Law 116-260), section 5002 of 
     this title, and section 5003 of this title; and
       (2) $460,000,000 to carry out the disaster loan program 
     authorized by section 7(b) of the Small Business Act (15 
     U.S.C. 636(b)), of which $70,000,000 shall be for the cost of 
     direct loans authorized by such section and $390,000,000 
     shall be for administrative expenses to carry out such 
     program.
       (b) Inspector General.--In addition to amounts otherwise 
     available, there is appropriated to the Inspector General of 
     the Small Business Administration for fiscal year 2021, out 
     of any money in the Treasury not otherwise appropriated, 
     $25,000,000, to remain available until expended, for 
     necessary expenses of the Office of Inspector General.

          TITLE VI--COMMITTEE ON ENVIRONMENT AND PUBLIC WORKS

     SEC. 6001. ECONOMIC ADJUSTMENT ASSISTANCE.

       (a) Economic Development Administration Appropriation.--In 
     addition to amounts otherwise available, there is 
     appropriated for fiscal year 2021, out of any money in the 
     Treasury not otherwise appropriated, $3,000,000,000, to 
     remain available until September 30, 2022, to the Department 
     of Commerce for economic adjustment assistance as authorized 
     by sections 209 and 703 of the Public Works and Economic 
     Development Act of 1965 (42 U.S.C. 3149 and 3233) to prevent, 
     prepare for, and respond to coronavirus and for necessary 
     expenses for responding to economic injury as a result of 
     coronavirus.
       (b) Of the funds provided by this section, up to 2 percent 
     shall be used for Federal costs to administer such assistance 
     utilizing temporary Federal personnel as may be necessary 
     consistent with the requirements applicable to such 
     administrative funding in fiscal year 2020 to prevent, 
     prepare for, and respond to coronavirus and which shall 
     remain available until September 30, 2027.
       (c) Of the funds provided by this section, 25 percent shall 
     be for assistance to States and communities that have 
     suffered economic injury as a result of job and gross 
     domestic product losses in the travel, tourism, or outdoor 
     recreation sectors.

     SEC. 6002. FUNDING FOR POLLUTION AND DISPARATE IMPACTS OF THE 
                   COVID-19 PANDEMIC.

       (a) In General.--In addition to amounts otherwise 
     available, there is appropriated to the Environmental 
     Protection Agency for fiscal year 2021, out of any money in 
     the Treasury not otherwise appropriated, $100,000,000, to 
     remain available until expended, to address health outcome 
     disparities from pollution and the COVID-19 pandemic, of 
     which--
       (1) $50,000,000, shall be for grants, contracts, and other 
     agency activities that identify and address disproportionate 
     environmental or public health harms and risks in minority 
     populations or low-income populations under--
       (A) section 103(b) of the Clean Air Act (42 U.S.C. 
     7403(b));
       (B) section 1442 of the Safe Drinking Water Act (42 U.S.C. 
     300j-1);
       (C) section 104(k)(7)(A) of the Comprehensive Environmental 
     Response, Compensation, and Liability Act of 1980 (42 U.S.C. 
     9604(k)(7)(A)); and
       (D) sections 791 through 797 of the Energy Policy Act of 
     2005 (42 U.S.C. 16131 through 16137); and
       (2) $50,000,000 shall be for grants and activities 
     authorized under subsections (a) through (c) of section 103 
     of the Clean Air Act (42 U.S.C. 7403) and grants and 
     activities authorized under section 105 of such Act (42 
     U.S.C. 7405).
       (b) Administration of Funds.--
       (1) Of the funds made available pursuant to subsection 
     (a)(1), the Administrator shall reserve 2 percent for 
     administrative costs necessary to carry out activities funded 
     pursuant to such subsection.
       (2) Of the funds made available pursuant to subsection 
     (a)(2), the Administrator shall reserve 5 percent for 
     activities funded pursuant to such subsection other than 
     grants.

     SEC. 6003. UNITED STATES FISH AND WILDLIFE SERVICE.

       (a) Inspection, Interdiction, and Research Related to 
     Certain Species and COVID-19.--In addition to amounts 
     otherwise made available, there is appropriated for fiscal 
     year 2021, out of any money in the Treasury not otherwise 
     appropriated, $95,000,000 to remain available until expended, 
     to carry out the provisions of the Fish and Wildlife Act of 
     1956 (16 U.S.C. 742a et seq.) and the Fish and Wildlife 
     Coordination Act (16 U.S.C. 661 et seq.) through direct 
     expenditure, contracts, and grants, of which--
       (1) $20,000,000 shall be for wildlife inspections, 
     interdictions, investigations, and related activities, and 
     for efforts to address wildlife trafficking;
       (2) $30,000,000 shall be for the care of captive species 
     listed under the Endangered Species Act of 1973, for the care 
     of rescued and confiscated wildlife, and for the care of 
     Federal trust species in facilities experiencing lost 
     revenues due to COVID-19; and
       (3) $45,000,000 shall be for research and extension 
     activities to strengthen early detection, rapid response, and 
     science-based management to address wildlife disease 
     outbreaks before they become pandemics and strengthen 
     capacity for wildlife health monitoring to enhance early 
     detection of diseases that have capacity to jump the species 
     barrier and pose a risk in the United States, including the 
     development of a national wildlife disease database.
       (b) Lacey Act Provisions.--In addition to amounts otherwise 
     made available, there is appropriated for fiscal year 2021, 
     out of any money in the Treasury not otherwise appropriated, 
     $10,000,000, to remain available until expended, to carry out 
     the provisions of section 42(a) of title 18, United States 
     Code, and the Lacey Act Amendments of 1981 (16 U.S.C. 3371-
     3378).

     TITLE VII--COMMITTEE ON COMMERCE, SCIENCE, AND TRANSPORTATION

             Subtitle A--Transportation and Infrastructure

     SEC. 7101. GRANTS TO THE NATIONAL RAILROAD PASSENGER 
                   CORPORATION.

       (a) Northeast Corridor Appropriation.--In addition to 
     amounts otherwise available, there is appropriated for fiscal 
     year 2021, out of any money in the Treasury not otherwise 
     appropriated, $970,388,160, to remain available until 
     September 30, 2024, for grants as authorized under section 
     11101(a) of the FAST Act (Public Law 114-94) to prevent, 
     prepare for, and respond to coronavirus.
       (b) National Network Appropriation.--In addition to amounts 
     otherwise available, there is appropriated for fiscal year 
     2021, out of any money in the Treasury not otherwise 
     appropriated, $729,611,840, to remain available until 
     September 30, 2024, for grants as authorized under section 
     11101(b) of the FAST Act (Public Law 114-94) to prevent, 
     prepare for, and respond to coronavirus.
       (c) Long-distance Service Restoration and Employee 
     Recalls.--Not less than $165,926,000 of the aggregate amounts 
     made available under subsections (a) and (b) shall be for use 
     by the National Railroad Passenger Corporation to--
       (1) restore, not later than 90 days after the date of 
     enactment of this Act, the frequency of rail service on long-
     distance routes (as defined in section 24102 of title 49, 
     United States Code) that the National Railroad Passenger 
     Corporation reduced the frequency of on or after July 1, 
     2020, and continue to operate such service at such frequency; 
     and
       (2) recall and manage employees furloughed on or after 
     October 1, 2020, as a result of efforts to prevent, prepare 
     for, and respond to coronavirus.
       (d) Use of Funds in Lieu of Capital Payments.--Not less 
     than $109,805,000 of the aggregate amounts made available 
     under subsections (a) and (b)--
       (1) shall be for use by the National Railroad Passenger 
     Corporation in lieu of capital payments from States and 
     commuter rail passenger transportation providers that are 
     subject to the cost allocation policy under section 24905(c) 
     of title 49, United States Code; and
       (2) notwithstanding sections 24319(g) and 24905(c)(1)(A)(i) 
     of title 49, United States Code, such amounts do not 
     constitute cross-subsidization of commuter rail passenger 
     transportation.
       (e) Use of Funds for State Payments for State-supported 
     Routes.--
       (1) In general.--Of the amounts made available under 
     subsection (b), $174,850,000 shall be for use by the National 
     Railroad Passenger Corporation to offset amounts required to 
     be paid by States for covered State-supported routes.

[[Page H1221]]

       (2) Funding share.--The share of funding provided under 
     paragraph (1) with respect to a covered State-supported route 
     shall be distributed as follows:
       (A) Each covered State-supported route shall receive 7 
     percent of the costs allocated to the route in fiscal year 
     2019 under the cost allocation methodology adopted pursuant 
     to section 209 of the Passenger Rail Investment and 
     Improvement Act of 2008 (Public Law 110-432).
       (B) Any remaining amounts after the distribution described 
     in subparagraph (A) shall be apportioned to each covered 
     State-supported route in proportion to the passenger revenue 
     of such route and other revenue allocated to such route in 
     fiscal year 2019 divided by the total passenger revenue and 
     other revenue allocated to all covered State-supported routes 
     in fiscal year 2019.
       (3) Covered state-supported route defined.--In this 
     subsection, the term ``covered State-supported route'' means 
     a State-supported route, as such term is defined in section 
     24102 of title 49, United States Code, but does not include a 
     State-supported route for which service was terminated on or 
     before February 1, 2020.
       (f) Use of Funds for Debt Repayment or Prepayment.--Not 
     more than $100,885,000 of the aggregate amounts made 
     available under subsections (a) and (b) shall be--
       (1) for the repayment or prepayment of debt incurred by the 
     National Railroad Passenger Corporation under financing 
     arrangements entered into prior to the date of enactment of 
     this Act; and
       (2) to pay required reserves, costs, and fees related to 
     such debt, including for loans from the Department of 
     Transportation and loans that would otherwise have been paid 
     from National Railroad Passenger Corporation revenues.
       (g) Project Management Oversight.--Not more than $2,000,000 
     of the aggregate amounts made available under subsections (a) 
     and (b) shall be for activities authorized under section 
     11101(c) of the FAST Act (Public Law 114-94).

     SEC. 7102. RELIEF FOR AIRPORTS.

       (a) In General.--
       (1) In general.--In addition to amounts otherwise 
     available, there is appropriated for fiscal year 2021, out of 
     any funds in the Treasury not otherwise appropriated, 
     $8,000,000,000, to remain available until September 30, 2024, 
     for assistance to sponsors of airports, as such terms are 
     defined in section 47102 of title 49, United States Code, to 
     be made available to prevent, prepare for, and respond to 
     coronavirus.
       (2) Requirements and limitations.--Amounts made available 
     under this section--
       (A) may not be used for any purpose not directly related to 
     the airport; and
       (B) may not be provided to any airport that was allocated 
     in excess of 4 years of operating funds to prevent, prepare 
     for, and respond to coronavirus in fiscal year 2020.
       (b) Allocations.--The following terms shall apply to the 
     amounts made available under this section:
       (1) Operating expenses and debt service payments.--
       (A) In general.--Not more than $6,492,000,000 shall be made 
     available for primary airports, as such term is defined in 
     section 47102 of title 49, United States Code, and certain 
     cargo airports, for costs related to operations, personnel, 
     cleaning, sanitization, janitorial services, combating the 
     spread of pathogens at the airport, and debt service 
     payments.
       (B) Distribution.-- Amounts made available under this 
     paragraph--
       (i) shall not be subject to the reduced apportionments 
     under section 47114(f) of title 49, United States Code;
       (ii) shall first be apportioned as set forth in sections 
     47114(c)(1)(A), 47114(c)(1)(C)(i), 47114(c)(1)(C)(ii), 
     47114(c)(2)(A), 47114(c)(2)(B), and 47114(c)(2)(E) of title 
     49, United States Code; and
       (iii) shall not be subject to a maximum apportionment limit 
     set forth in section 47114(c)(1)(B) of title 49, United 
     States Code.
       (C) Remaining amounts.--Any amount remaining after 
     distribution under subparagraph (B) shall be distributed to 
     the sponsor of each primary airport (as such term is defined 
     in section 47102 of title 49, United States Code) based on 
     each such primary airport's passenger enplanements compared 
     to the total passenger enplanements of all such primary 
     airports in calendar year 2019.
       (2) Federal share for development projects.--
       (A) In general.--Not more than $608,000,000 allocated under 
     subsection (a)(1) shall be available to pay a Federal share 
     of 100 percent of the costs for any grant awarded in fiscal 
     year 2021, or in fiscal year 2020 with less than a 100-
     percent Federal share, for an airport development project (as 
     such term is defined in section 47102 of title 49).
       (B) Remaining amounts.--Any amount remaining under this 
     paragraph shall be distributed as described in paragraph 
     (1)(C).
       (3) Nonprimary airports.--
       (A) In general.--Not more than $100,000,000 shall be made 
     available for general aviation and commercial service 
     airports that are not primary airports (as such terms are 
     defined in section 47102 of title 49, United States Code) for 
     costs related to operations, personnel, cleaning, 
     sanitization, janitorial services, combating the spread of 
     pathogens at the airport, and debt service payments.
       (B) Distribution.--Amounts made available under this 
     paragraph shall be apportioned to each non-primary airport 
     based on the categories published in the most current 
     National Plan of Integrated Airport Systems, reflecting the 
     percentage of the aggregate published eligible development 
     costs for each such category, and then dividing the allocated 
     funds evenly among the eligible airports in each category, 
     rounding up to the nearest thousand dollars.
       (C) Remaining amounts.--Any amount remaining under this 
     paragraph shall be distributed as described in paragraph 
     (1)(C).
       (4) Airport concessions.--
       (A) In general.--Not more than $800,000,000 shall be made 
     available for sponsors of primary airports to provide relief 
     from rent and minimum annual guarantees to airport 
     concessions, of which at least $640,000,000 shall be 
     available to provide relief to eligible small airport 
     concessions and of which at least $160,000,000 shall be 
     available to provide relief to eligible large airport 
     concessions located at primary airports.
       (B) Distribution.--The amounts made available for each set-
     aside in this paragraph shall be distributed to the sponsor 
     of each primary airport (as such term is defined in section 
     47102 of title 49, United States Code) based on each such 
     primary airport's passenger enplanements compared to the 
     total passenger enplanements of all such primary airports in 
     calendar year 2019.
       (C) Conditions.--As a condition of approving a grant under 
     this paragraph--
       (i) the sponsor shall provide such relief from the date of 
     enactment of this Act until the sponsor has provided relief 
     equaling the total grant amount, to the extent practicable 
     and to the extent permissible under State laws, local laws, 
     and applicable trust indentures; and
       (ii) for each set-aside, the sponsor shall provide relief 
     from rent and minimum annual guarantee obligations to each 
     eligible airport concession in an amount that reflects each 
     eligible airport concession's proportional share of the total 
     amount of the rent and minimum annual guarantees of those 
     eligible airport concessions at such airport.
       (c) Administration.--
       (1) Administrative expenses.--The Administrator of the 
     Federal Aviation Administration may retain up to 0.1 percent 
     of the funds provided under this section to fund the award 
     of, and oversight by the Administrator of, grants made under 
     this section.
       (2) Workforce retention requirements.--
       (A) Required retention.--As a condition for receiving funds 
     provided under this section, an airport shall continue to 
     employ, through September 30, 2021, at least 90 percent of 
     the number of individuals employed (after making adjustments 
     for retirements or voluntary employee separations) by the 
     airport as of March 27, 2020.
       (B) Waiver of retention requirement.--The Secretary shall 
     waive the workforce retention requirement if the Secretary 
     determines that--
       (i) the airport is experiencing economic hardship as a 
     direct result of the requirement; or
       (ii) the requirement reduces aviation safety or security.
       (C) Exception.--The workforce retention requirement shall 
     not apply to nonhub airports or nonprimary airports receiving 
     funds under this section.
       (D) Noncompliance.--Any financial assistance provided under 
     this section to an airport that fails to comply with the 
     workforce retention requirement described in subparagraph 
     (A), and does not otherwise qualify for a waiver or exception 
     under this paragraph, shall be subject to clawback by the 
     Secretary.
       (d) Definitions.--In this section:
       (1) Eligible large airport concession.--The term ``eligible 
     large airport concession'' means a concession (as defined in 
     section 23.3 of title 49, Code of Federal Regulations), that 
     is in-terminal and has maximum gross receipts, averaged over 
     the previous three fiscal years, of more than $56,420,000.
       (2) Eligible small airport concession.--The term ``eligible 
     small airport concession'' means a concession (as defined in 
     section 23.3 of title 49, Code of Federal Regulations), that 
     is in-terminal and--
       (A) a small business with maximum gross receipts, averaged 
     over the previous 3 fiscal years, of less than $56,420,000; 
     or
       (B) is a joint venture (as defined in section 23.3 of title 
     49, Code of Federal Regulations).

     SEC. 7103. EMERGENCY FAA EMPLOYEE LEAVE FUND.

       (a) Establishment; Appropriation.--There is established in 
     the Federal Aviation Administration the Emergency FAA 
     Employee Leave Fund (in this section referred to as the 
     ``Fund''), to be administered by the Administrator of the 
     Federal Aviation Administration, for the purposes set forth 
     in subsection (b). In addition to amounts otherwise 
     available, there is appropriated for fiscal year 2021, out of 
     any money in the Treasury not otherwise appropriated, 
     $9,000,000, which shall be deposited into the Fund and remain 
     available through September 30, 2022.
       (b) Purpose.--Amounts in the Fund shall be available to the 
     Administrator for the use of paid leave under this section by 
     any employee of the Administration who is unable to work 
     because the employee--
       (1) is subject to a Federal, State, or local quarantine or 
     isolation order related to COVID-19;
       (2) has been advised by a health care provider to self-
     quarantine due to concerns related to COVID-19;
       (3) is caring for an individual who is subject to such an 
     order or has been so advised;
       (4) is experiencing symptoms of COVID-19 and seeking a 
     medical diagnosis;
       (5) is caring for a son or daughter of such employee if the 
     school or place of care of the son or daughter has been 
     closed, if the school of such son or daughter requires or 
     makes optional a virtual learning instruction model or 
     requires or makes optional a hybrid of in-person and virtual 
     learning instruction models, or the child care provider of 
     such son or daughter is unavailable, due to COVID-19 
     precautions;
       (6) is experiencing any other substantially similar 
     condition;
       (7) is caring for a family member with a mental or physical 
     disability or who is 55 years of age or older and incapable 
     of self-care, without regard to whether another individual 
     other than the employee is available to care for such family 
     member, if the place of care for such family

[[Page H1222]]

     member is closed or the direct care provider is unavailable 
     due to COVID-19; or
       (8) is obtaining immunization related to COVID-19 or is 
     recovering from any injury, disability, illness, or condition 
     related to such immunization.
       (c) Limitations.--
       (1) Period of availability.--Paid leave under this section 
     may only be provided to and used by an employee of the 
     Administration during the period beginning on the date of 
     enactment of this section and ending on September 30, 2021.
       (2) Total hours; amount.--Paid leave under this section--
       (A) shall be provided to an employee of the Administration 
     in an amount not to exceed 600 hours of paid leave for each 
     full-time employee, and in the case of a part-time employee, 
     employee on an uncommon tour of duty, or employee with a 
     seasonal work schedule, in an amount not to exceed the 
     proportional equivalent of 600 hours to the extent amounts in 
     the Fund remain available for reimbursement;
       (B) shall be paid at the same hourly rate as other leave 
     payments; and
       (C) may not be provided to an employee if the leave would 
     result in payments greater than $2,800 in aggregate for any 
     biweekly pay period for a full-time employee, or a 
     proportionally equivalent biweekly limit for a part-time 
     employee.
       (3) Relationship to other leave.--Paid leave under this 
     section--
       (A) is in addition to any other leave provided to an 
     employee of the Administration; and
       (B) may not be used by an employee of the Administration 
     concurrently with any other paid leave.
       (4) Calculation of retirement benefit.--Any paid leave 
     provided to an employee of the Administration under this 
     section shall reduce the total service used to calculate any 
     Federal civilian retirement benefit.

     SEC. 7104. EMERGENCY TSA EMPLOYEE LEAVE FUND.

       (a) Establishment; Appropriation.--There is established in 
     the Transportation Security Administration (in this section 
     referred to as the ``Administration'') the Emergency TSA 
     Employee Leave Fund (in this section referred to as the 
     ``Fund''), to be administered by the Administrator of the 
     Administration, for the purposes set forth in subsection (b). 
     In addition to amounts otherwise available, there is 
     appropriated for fiscal year 2021, out of any money in the 
     Treasury not otherwise appropriated, $13,000,000, which shall 
     be deposited into the Fund and remain available through 
     September 30, 2022.
       (b) Purpose.--Amounts in the Fund shall be available to the 
     Administration for the use of paid leave under this section 
     by any employee of the Administration who is unable to work 
     because the employee--
       (1) is subject to a Federal, State, or local quarantine or 
     isolation order related to COVID-19;
       (2) has been advised by a health care provider to self-
     quarantine due to concerns related to COVID-19;
       (3) is caring for an individual who is subject to such an 
     order or has been so advised;
       (4) is experiencing symptoms of COVID-19 and seeking a 
     medical diagnosis;
       (5) is caring for a son or daughter of such employee if the 
     school or place of care of the son or daughter has been 
     closed, if the school of such son or daughter requires or 
     makes optional a virtual learning instruction model or 
     requires or makes optional a hybrid of in-person and virtual 
     learning instruction models, or the child care provider of 
     such son or daughter is unavailable, due to COVID-19 
     precautions;
       (6) is experiencing any other substantially similar 
     condition;
       (7) is caring for a family member with a mental or physical 
     disability or who is 55 years of age or older and incapable 
     of self-care, without regard to whether another individual 
     other than the employee is available to care for such family 
     member, if the place of care for such family member is closed 
     or the direct care provider is unavailable due to COVID-19; 
     or
       (8) is obtaining immunization related to COVID-19 or is 
     recovering from any injury, disability, illness, or condition 
     related to such immunization.
       (c) Limitations.--
       (1) Period of availability.--Paid leave under this section 
     may only be provided to and used by an employee of the 
     Administration during the period beginning on the date of 
     enactment of this section and ending on September 30, 2021.
       (2) Total hours; amount.--Paid leave under this section--
       (A) shall be provided to an employee of the Administration 
     in an amount not to exceed 600 hours of paid leave for each 
     full-time employee, and in the case of a part-time employee, 
     employee on an uncommon tour of duty, or employee with a 
     seasonal work schedule, in an amount not to exceed the 
     proportional equivalent of 600 hours to the extent amounts in 
     the Fund remain available for reimbursement;
       (B) shall be paid at the same hourly rate as other leave 
     payments; and
       (C) may not be provided to an employee if the leave would 
     result in payments greater than $2,800 in aggregate for any 
     biweekly pay period for a full-time employee, or a 
     proportionally equivalent biweekly limit for a part-time 
     employee.
       (3) Relationship to other leave.--Paid leave under this 
     section--
       (A) is in addition to any other leave provided to an 
     employee of the Administration; and
       (B) may not be used by an employee of the Administration 
     concurrently with any other paid leave.
       (4) Calculation of retirement benefit.--Any paid leave 
     provided to an employee of the Administration under this 
     section shall reduce the total service used to calculate any 
     Federal civilian retirement benefit.

           Subtitle B--Aviation Manufacturing Jobs Protection

     SEC. 7201. DEFINITIONS.

       In this subtitle:
       (1) Eligible employee group.--The term ``eligible employee 
     group'' means the portion of an employer's United States 
     workforce that--
       (A) does not exceed 25 percent of the employer's total 
     United States workforce as of April 1, 2020; and
       (B) contains only employees with a total compensation level 
     of $200,000 or less per year; and
       (C) is engaged in aviation manufacturing activities and 
     services, or maintenance, repair, and overhaul activities and 
     services.
       (2) Aviation manufacturing company.--The term ``aviation 
     manufacturing company'' means a corporation, firm, or other 
     business entity--
       (A) that--
       (i) actively manufactures an aircraft, aircraft engine, 
     propeller, or a component, part, or systems of an aircraft or 
     aircraft engine under a Federal Aviation Administration 
     production approval;
       (ii) holds a certificate issued under part 145 of title 14, 
     Code of Federal Regulations, for maintenance, repair, and 
     overhaul of aircraft, aircraft engines, components, or 
     propellers; or
       (iii) operates a process certified to SAE AS9100 related to 
     the design, development, or provision of an aviation product 
     or service, including a part, component, or assembly;
       (B) which--
       (i) is established, created, or organized in the United 
     States or under the laws of the United States; and
       (ii) has significant operations in, and a majority of its 
     employees engaged in aviation manufacturing activities and 
     services, or maintenance, repair, and overhaul activities and 
     services based in the United States;
       (C) which has involuntarily furloughed or laid off at least 
     10 percent of its workforce in 2020 as compared to 2019 or 
     has experienced at least a 15 percent decline in 2020 
     revenues as compared to 2019;
       (D) that, as supported by sworn financial statements or 
     other appropriate data, has identified the eligible employee 
     group and the amount of total compensation level for the 
     eligible employee group;
       (E) that agrees to provide private contributions and 
     maintain the total compensation level for the eligible 
     employee group for the duration of an agreement under this 
     subtitle;
       (F) that agrees to provide immediate notice and 
     justification to the Secretary of involuntary furloughs or 
     layoffs exceeding 10 percent of the workforce that is not 
     included in an eligible employee group for the duration of an 
     agreement and receipt of public contributions under this 
     subtitle;
       (G) that has not conducted involuntary furloughs or reduced 
     pay rates or benefits for the eligible employee group, 
     subject to the employer's right to discipline or terminate an 
     employee in accordance with employer policy, between the date 
     of application and the date on which such a corporation, 
     firm, or other business entity enters into an agreement with 
     the Secretary under this subtitle; and
       (H) that--
       (i) in the case of a corporation, firm, or other business 
     entity including any parent company or subsidiary of such a 
     corporation, firm, or other business entity, that holds any 
     type or production certificate or similar authorization 
     issued under section 44704 of title 49, United States Code, 
     with respect to a transport-category airplane covered under 
     part 25 of title 14, Code of Federal Regulations, 
     certificated with a passenger seating capacity of 50 or more, 
     agrees to refrain from conducting involuntary layoffs or 
     furloughs, or reducing pay rates and benefits, for the 
     eligible employee group, subject to the employer's right to 
     discipline or terminate an employee in accordance with 
     employer policy from the date of agreement until September 
     30, 2021, or the duration of the agreement and receipt of 
     public contributions under this subtitle, whichever period 
     ends later; or
       (ii) in the case of corporation, firm, or other business 
     entity not specified under subparagraph (i), agrees to 
     refrain from conducting involuntary layoffs or furloughs, or 
     reducing pay rates and benefits, for the eligible employee 
     group, subject to the employer's right to discipline or 
     terminate an employee in accordance with employer policy for 
     the duration of the agreement and receipt of public 
     contributions under this subtitle.
       (3) Employee.--The term ``employee'' has the meaning given 
     that term in section 3 of the Fair Labor Standards Act of 
     1938 (29 U.S.C. 203).
       (4) Employer.--The term ``employer'' means an aviation 
     manufacturing company that is an employer (as defined in 
     section 3 of the Fair Labor Standards Act of 1938 (29 U.S.C. 
     203)).
       (5) Private contribution.--The term ``private 
     contribution'' means the contribution funded by the employer 
     under this subtitle to maintain 50 percent of the eligible 
     employee group's total compensation level, and combined with 
     the public contribution, is sufficient to maintain the total 
     compensation level for the eligible employee group as of 
     April 1, 2020.
       (6) Public contribution.--The term ``public contribution'' 
     means the contribution funded by the Federal Government under 
     this subtitle to provide 50 percent of the eligible employees 
     group's total compensation level, and combined with the 
     private contribution, is sufficient to maintain the total 
     compensation level for those in the eligible employee group 
     as of April 1, 2020.
       (7) Secretary.--The term ``Secretary'' means the Secretary 
     of Transportation.
       (8) Total compensation level.--The term ``total 
     compensation level'' means the level of total base 
     compensation and benefits being provided to an eligible 
     employee group employee,

[[Page H1223]]

     excluding overtime and premium pay, and excluding any 
     Federal, State, or local payroll taxes paid, as of April 1, 
     2020.

     SEC. 7202. PAYROLL SUPPORT PROGRAM.

       (a) In General.--The Secretary shall establish a payroll 
     support program and enter into agreements with employers who 
     meet the eligibility criteria specified in subsection (b) and 
     are not ineligible under subsection (c), to provide public 
     contributions to supplement compensation of an eligible 
     employee group. There is appropriated for fiscal year 2021, 
     out of amounts in the Treasury not otherwise appropriated, 
     $3,000,000,000, to remain available until September 30, 2023, 
     for the Secretary to carry out the payroll support program 
     authorized under the preceding sentence for which 1 percent 
     of the funds may be used for implementation costs and 
     administrative expenses.
       (b) Eligibility.--The Secretary shall enter into an 
     agreement and provide public contributions, for a term no 
     longer than 6 months, solely with an employer that agrees to 
     use the funds received under an agreement exclusively for the 
     continuation of employee wages, salaries, and benefits, to 
     maintain the total compensation level for the eligible 
     employee group as of April 1, 2020 for the duration of the 
     agreement, and to facilitate the retention, rehire, or recall 
     of employees of the employer, except that such funds may not 
     be used for back pay of returning rehired or recalled 
     employees.
       (c) Ineligibility.--The Secretary may not enter into any 
     agreement under this section with an employer who was allowed 
     a credit under section 2301 of the CARES Act (26 U.S.C. 3111 
     note) for the immediately preceding calendar quarter ending 
     before such agreement is entered into, who received financial 
     assistance under section 4113 of the CARES Act (15 U.S.C. 
     9073), or who is currently expending financial assistance 
     under the paycheck protection program established under 
     section 7(a)(36) of the Small Business Act (15 U.S.C. 
     636(a)(36)), as of the date the employer submits an 
     application under the payroll support program established 
     under subsection (a).
       (d) Reductions.--To address any shortfall in assistance 
     that would otherwise be provided under this subtitle, the 
     Secretary shall reduce, on a pro rata basis, the financial 
     assistance provided under this subtitle.
       (e) Agreement Deadline.--No agreement may be entered into 
     by the Secretary under the payroll support program 
     established under subsection (a) after the last day of the 6 
     month period that begins on the effective date of the first 
     agreement entered into under such program.

                          Subtitle C--Airlines

     SEC. 7301. AIR TRANSPORTATION PAYROLL SUPPORT PROGRAM 
                   EXTENSION.

       (a) Definitions.--The definitions in section 40102(a) of 
     title 49, United States Code, shall apply with respect to 
     terms used in this section, except that--
       (1) the term ``catering functions'' means preparation, 
     assembly, or both, of food, beverages, provisions and related 
     supplies for delivery, and the delivery of such items, 
     directly to aircraft or to a location on or near airport 
     property for subsequent delivery to aircraft;
       (2) the term ``contractor'' means--
       (A) a person that performs, under contract with a passenger 
     air carrier conducting operations under part 121 of title 14, 
     Code of Federal Regulations--
       (i) catering functions; or
       (ii) functions on the property of an airport that are 
     directly related to the air transportation of persons, 
     property, or mail, including the loading and unloading of 
     property on aircraft, assistance to passengers under part 382 
     of title 14, Code of Federal Regulations, security, airport 
     ticketing and check-in functions, ground-handling of 
     aircraft, or aircraft cleaning and sanitization functions and 
     waste removal; or
       (B) a subcontractor that performs such functions;
       (3) the term ``employee'' means an individual, other than a 
     corporate officer, who is employed by an air carrier or a 
     contractor;
       (4) the term ``eligible air carrier'' means an air carrier 
     that--
       (A) received financial assistance pursuant section 
     402(a)(1) of division N of the Consolidated Appropriations 
     Act, 2021 (Public Law 116-260);
       (B) provides air transportation as of March 31, 2021;
       (C) has not conducted involuntary furloughs or reduced pay 
     rates or benefits between March 31, 2021, and the date on 
     which the air carrier makes a certification to the Secretary 
     pursuant to subparagraph (D); and
       (D) certifies to the Secretary that such air carrier will--
       (i) refrain from conducting involuntary furloughs or 
     reducing pay rates or benefits until September 30, 2021, or 
     the date on which assistance provided under this section is 
     exhausted, whichever is later;
       (ii) refrain from purchasing an equity security of the air 
     carrier or the parent company of the air carrier that is 
     listed on a national securities exchange through September 
     30, 2022;
       (iii) refrain from paying dividends, or making other 
     capital distributions, with respect to common stock (or 
     equivalent interest) of such air carrier through September 
     30, 2022;
       (iv) during the 2-year period beginning April 1, 2021, and 
     ending April 1, 2023, refrain from paying--

       (I) any officer or employee of the air carrier whose total 
     compensation exceeded $425,000 in calendar year 2019 (other 
     than an employee whose compensation is determined through an 
     existing collective bargaining agreement entered into prior 
     to the date of enactment of this Act)--

       (aa) total compensation that exceeds, during any 12 
     consecutive months of such 2-year period, the total 
     compensation received by the officer or employee from the air 
     carrier in calendar year 2019; or
       (bb) severance pay or other benefits upon termination of 
     employment with the air carrier which exceeds twice the 
     maximum total compensation received by the officer or 
     employee from the air carrier in calendar year 2019; and

       (II) any officer or employee of the air carrier whose total 
     compensation exceeded $3,000,000 in calendar year 2019 during 
     any 12 consecutive months of such period total compensation 
     in excess of the sum of--

       (aa) $3,000,000; and
       (bb) 50 percent of the excess over $3,000,000 of the total 
     compensation received by the officer or employee from the air 
     carrier in calendar year 2019.
       (5) the term ``eligible contractor'' means a contractor 
     that--
       (A) received financial assistance pursuant to section 
     402(a)(2) of division N of the Consolidated Appropriations 
     Act, 2021 (Public Law 116-260);
       (B) performs one or more of the functions described under 
     paragraph (2) as of March 31, 2021;
       (C) has not conducted involuntary furloughs or reduced pay 
     rates or benefits between March 31, 2021, and the date on 
     which the contractor makes a certification to the Secretary 
     pursuant to subparagraph (D); and
       (D) certifies to the Secretary that such contractor will--
       (i) refrain from conducting involuntary furloughs or 
     reducing pay rates or benefits until September 30, 2021, or 
     the date on which assistance provided under this section is 
     exhausted, whichever is later;
       (ii) refrain from purchasing an equity security of the 
     contractor or the parent company of the contractor that is 
     listed on a national securities exchange through September 
     30, 2022;
       (iii) refrain from paying dividends, or making other 
     capital distributions, with respect to common stock (or 
     equivalent interest) of the contractor through September 30, 
     2022;
       (iv) during the 2-year period beginning April 1, 2021, and 
     ending April 1, 2023, refrain from paying--

       (I) any officer or employee of the contractor whose total 
     compensation exceeded $425,000 in calendar year 2019 (other 
     than an employee whose compensation is determined through an 
     existing collective bargaining agreement entered into prior 
     to the date of enactment of this Act)--

       (aa) total compensation that exceeds, during any 12 
     consecutive months of such 2-year period, the total 
     compensation received by the officer or employee from the 
     contractor in calendar year 2019; or
       (bb) severance pay or other benefits upon termination of 
     employment with the contractor which exceeds twice the 
     maximum total compensation received by the officer or 
     employee from the contractor in calendar year 2019; and

       (II) any officer or employee of the contractor whose total 
     compensation exceeded $3,000,000 in calendar year 2019 during 
     any 12 consecutive months of such period total compensation 
     in excess of the sum of--

       (aa) $3,000,000; and
       (bb) 50 percent of the excess over $3,000,000 of the total 
     compensation received by the officer or employee from the 
     contractor in calendar year 2019.
       (6) the term ``Secretary'' means the Secretary of the 
     Treasury.
       (b) Payroll Support Grants.--
       (1) In general.--The Secretary shall make available to 
     eligible air carriers and eligible contractors, financial 
     assistance exclusively for the continuation of payment of 
     employee wages, salaries, and benefits to--
       (A) eligible air carriers, in an aggregate amount of 
     $14,000,000,000; and
       (B) eligible contractors, in an aggregate amount of 
     $1,000,000,000.
       (2) Apportionments.--
       (A) In general.--The Secretary shall apportion funds to 
     eligible air carriers and eligible contractors in accordance 
     with the requirements of this section not later than April 
     15, 2021.
       (B) Eligible air carriers.--The Secretary shall apportion 
     funds made available under paragraph (1)(A) to each eligible 
     air carrier in the ratio that--
       (i) the amount received by the air carrier pursuant to 
     section 403(a) of division N of the Consolidated 
     Appropriations Act, 2021 (Public Law 116-260) bears to
       (ii) $15,000,000,000.
       (C) Eligible contractors.--The Secretary shall apportion, 
     to each eligible contractor, an amount equal to the total 
     amount such contractor received pursuant to section 403(a) of 
     division N of the Consolidated Appropriations Act, 2021 
     (Public Law 116-260).
       (3) In general.--
       (A) Forms; terms and conditions.--The Secretary shall 
     provide financial assistance to an eligible air carrier or 
     eligible contractor under this section in the same form and 
     on the same terms and conditions as determined by pursuant to 
     section 403(b)(1)(A) of subtitle A of title IV of division N 
     of the Consolidated Appropriations Act, 2021 (Pub. L. No. 
     116-260).
       (B) Procedures.--The Secretary shall publish streamlined 
     and expedited procedures not later than 5 days after the date 
     of enactment of this section for eligible air carriers and 
     eligible contractors to submit requests for financial 
     assistance under this section.
       (C) Deadline for immediate payroll assistance.--Not later 
     than 10 days after the date of enactment of this section, the 
     Secretary shall make initial payments to air carriers and 
     contractors that submit requests for financial assistance 
     approved by the Secretary.
       (4) Taxpayer protection.--The Secretary shall receive 
     financial instruments issued by recipients of financial 
     assistance under this section in the same form and amount, 
     and under

[[Page H1224]]

     the same terms and conditions, as determined by the Secretary 
     under section 408 of subtitle A of title IV of division N of 
     the Consolidated Appropriations Act, 2021 (Pub. L. No. 116-
     260).
       (5) Administrative expenses.--Of the amounts made available 
     under paragraph (1)(A), $10,000,000 shall be made available 
     to the Secretary for costs and administrative expenses 
     associated with providing financial assistance under this 
     section.
       (c) Funding.--In addition to amounts otherwise available, 
     there is appropriated for fiscal year 2021, out of any money 
     in the Treasury not otherwise appropriated, $15,000,000,000, 
     to remain available until expended, to carry out this 
     section.

         Subtitle D--Consumer Protection and Commerce Oversight

     SEC. 7401. FUNDING FOR CONSUMER PRODUCT SAFETY FUND TO 
                   PROTECT CONSUMERS FROM POTENTIALLY DANGEROUS 
                   PRODUCTS RELATED TO COVID-19.

       (a) Appropriation.--In addition to amounts otherwise 
     available, there is appropriated to the Consumer Product 
     Safety Commission for fiscal year 2021, out of any money in 
     the Treasury not otherwise appropriated, $50,000,000, to 
     remain available until September 30, 2026, for the purposes 
     described in subsection (b).
       (b) Purposes.--The funds made available in subsection (a) 
     shall only be used for purposes of the Consumer Product 
     Safety Commission to--
       (1) carry out the requirements in title XX of division FF 
     of the Consolidated Appropriations Act, 2021 (Public Law 116-
     260);
       (2) enhance targeting, surveillance, and screening of 
     consumer products, particularly COVID-19 products, entering 
     the United States at ports of entry, including ports of entry 
     for de minimis shipments;
       (3) enhance monitoring of internet websites for the 
     offering for sale of new and used violative consumer 
     products, particularly COVID-19 products, and coordination 
     with retail and resale websites to improve identification and 
     elimination of listings of such products;
       (4) increase awareness and communication particularly of 
     COVID-19 product related risks and other consumer product 
     safety information; and
       (5) improve the Commission's data collection and analysis 
     system especially with a focus on consumer product safety 
     risks resulting from the COVID-19 pandemic to socially 
     disadvantaged individuals and other vulnerable populations.
       (c) Definitions.--In this section--
       (1) the term ``Commission'' means the Consumer Product 
     Safety Commission;
       (2) the term ``violative consumer products'' means consumer 
     products in violation of an applicable consumer product 
     safety standard under the Consumer Product Safety Act (15 
     U.S.C. 2051 et seq.) or any similar rule, regulation, 
     standard, or ban under any other Act enforced by the 
     Commission;
       (3) the term ``COVID-19 emergency period'' means the period 
     during which a public health emergency declared pursuant to 
     section 319 of the Public Health Service Act (42 U.S.C. 247d) 
     with respect to the 2019 novel coronavirus (COVID-19), 
     including under any renewal of such declaration, is in 
     effect; and
       (4) the term ``COVID-19 products'' means consumer products, 
     as defined by section 3(a)(5) of the Consumer Product Safety 
     Act (15 U.S.C. 2052(a)(5)), whose risks have been 
     significantly affected by COVID-19 or whose sales have 
     materially increased during the COVID-19 emergency period as 
     a result of the COVID-19 pandemic.

     SEC. 7402. FUNDING FOR E-RATE SUPPORT FOR EMERGENCY 
                   EDUCATIONAL CONNECTIONS AND DEVICES.

       (a) Regulations Required.--Not later than 60 days after the 
     date of the enactment of this Act, the Commission shall 
     promulgate regulations providing for the provision, from 
     amounts made available from the Emergency Connectivity Fund, 
     of support under paragraphs (1)(B) and (2) of section 254(h) 
     of the Communications Act of 1934 (47 U.S.C. 254(h)) to an 
     eligible school or library, for the purchase during a COVID-
     19 emergency period of eligible equipment or advanced 
     telecommunications and information services (or both), for 
     use by--
       (1) in the case of a school, students and staff of the 
     school at locations that include locations other than the 
     school; and
       (2) in the case of a library, patrons of the library at 
     locations that include locations other than the library.
       (b) Support Amount.--In providing support under the covered 
     regulations, the Commission shall reimburse 100 percent of 
     the costs associated with the eligible equipment, advanced 
     telecommunications and information services, or eligible 
     equipment and advanced telecommunications and information 
     services, except that any reimbursement of a school or 
     library for the costs associated with any eligible equipment 
     may not exceed an amount that the Commission determines, with 
     respect to the request by the school or library for the 
     reimbursement, is reasonable.
       (c) Emergency Connectivity Fund.--
       (1) Establishment.--There is established in the Treasury of 
     the United States a fund to be known as the ``Emergency 
     Connectivity Fund''.
       (2) Appropriation.--In addition to amounts otherwise 
     available, there is appropriated to the Emergency 
     Connectivity Fund for fiscal year 2021, out of any money in 
     the Treasury not otherwise appropriated--
       (A) $7,171,000,000, to remain available until September 30, 
     2030, for--
       (i) the provision of support under the covered regulations; 
     and
       (ii) the Commission to adopt, and the Commission and the 
     Universal Service Administrative Company to administer, the 
     covered regulations; and
       (B) $1,000,000, to remain available until September 30, 
     2030, for the Inspector General of the Commission to conduct 
     oversight of support provided under the covered regulations.
       (3) Limitation.--Not more than 2 percent of the amount made 
     available under paragraph (2)(A) may be used for the purposes 
     described in clause (ii) of such paragraph.
       (4) Relationship to universal service contributions.--
     Support provided under the covered regulations shall be 
     provided from amounts made available from the Emergency 
     Connectivity Fund and not from contributions under section 
     254(d) of the Communications Act of 1934 (47 U.S.C. 254(d)).
       (d) Definitions.--In this section:
       (1) Advanced telecommunications and information services.--
     The term ``advanced telecommunications and information 
     services'' means advanced telecommunications and information 
     services, as such term is used in section 254(h) of the 
     Communications Act of 1934 (47 U.S.C. 254(h)).
       (2) Commission.--The term ``Commission'' means the Federal 
     Communications Commission.
       (3) Connected device.--The term ``connected device'' means 
     a laptop computer, tablet computer, or similar end-user 
     device that is capable of connecting to advanced 
     telecommunications and information services.
       (4) Covered regulations.--The term ``covered regulations'' 
     means the regulations promulgated under subsection (a).
       (5) COVID-19 emergency period.--The term ``COVID-19 
     emergency period'' means a period that--
       (A) begins on the date of a determination by the Secretary 
     of Health and Human Services pursuant to section 319 of the 
     Public Health Service Act (42 U.S.C. 247d) that a public 
     health emergency exists as a result of COVID-19; and
       (B) ends on the June 30 that first occurs after the date 
     that is 1 year after the date on which such determination 
     (including any renewal thereof) terminates.
       (6) Eligible equipment.--The term ``eligible equipment'' 
     means the following:
       (A) Wi-Fi hotspots.
       (B) Modems.
       (C) Routers.
       (D) Devices that combine a modem and router.
       (E) Connected devices.
       (7) Eligible school or library.--The term ``eligible school 
     or library'' means an elementary school, secondary school, or 
     library (including a Tribal elementary school, Tribal 
     secondary school, or Tribal library) eligible for support 
     under paragraphs (1)(B) and (2) of section 254(h) of the 
     Communications Act of 1934 (47 U.S.C. 254(h)).
       (8) Emergency connectivity fund.--The term ``Emergency 
     Connectivity Fund'' means the fund established under 
     subsection (c)(1).
       (9) Library.--The term ``library'' includes a library 
     consortium.
       (10) Wi-fi.--The term ``Wi-Fi'' means a wireless networking 
     protocol based on Institute of Electrical and Electronics 
     Engineers standard 802.11 (or any successor standard).
       (11) Wi-fi hotspot.--The term ``Wi-Fi hotspot'' means a 
     device that is capable of--
       (A) receiving advanced telecommunications and information 
     services; and
       (B) sharing such services with a connected device through 
     the use of Wi-Fi.

     SEC. 7403. FUNDING FOR DEPARTMENT OF COMMERCE INSPECTOR 
                   GENERAL.

       In addition to amounts otherwise available, there is 
     appropriated to the Office of the Inspector General of the 
     Department of Commerce for fiscal year 2021, out of any money 
     in the Treasury not otherwise appropriated, $3,000,000, to 
     remain available until September 30, 2022, for oversight of 
     activities supported with funds appropriated to the 
     Department of Commerce to prevent, prepare for, and respond 
     to COVID-19.

     SEC. 7404. FEDERAL TRADE COMMISSION FUNDING FOR COVID-19 
                   RELATED WORK.

       (a) Appropriation.--In addition to amounts otherwise 
     available, there is appropriated to the Federal Trade 
     Commission for fiscal year 2021, $30,400,000, to remain 
     available until September 30, 2026, for the purposes 
     described in subsection (b).
       (b) Purposes.--From the amount appropriated under 
     subsection (a), the Federal Trade Commission shall use--
       (1) $4,400,000 to process and monitor consumer complaints 
     received into the Consumer Sentinel Network, including 
     increased complaints received regarding unfair or deceptive 
     acts or practices related to COVID-19;
       (2) $2,000,000 for consumer-related education, including in 
     connection with unfair or deceptive acts or practices related 
     to COVID-19; and
       (3) $24,000,000 to fund full-time employees of the Federal 
     Trade Commission to address unfair or deceptive acts or 
     practices, including those related to COVID-19.

                   Subtitle E--Science and Technology

     SEC. 7501. NATIONAL INSTITUTE OF STANDARDS AND TECHNOLOGY.

       In addition to amounts otherwise made available, there are 
     appropriated to the National Institute of Standards and 
     Technology for fiscal year 2021, out of any money in the 
     Treasury not otherwise appropriated, $150,000,000, to remain 
     available until September 30, 2022, to fund awards for 
     research, development, and testbeds to prevent, prepare for, 
     and respond to coronavirus. None of the funds provided by 
     this section shall be subject to cost share requirements.

     SEC. 7502. NATIONAL SCIENCE FOUNDATION.

       In addition to amounts otherwise made available, there are 
     appropriated to the National Science Foundation for fiscal 
     year 2021, out of any money in the Treasury not otherwise 
     appropriated, $600,000,000, to remain available until 
     September 30, 2022, to fund or extend new and existing 
     research grants, cooperative agreements, scholarships, 
     fellowships, and apprenticeships, and related administrative 
     expenses to

[[Page H1225]]

     prevent, prepare for, and respond to coronavirus.

            Subtitle F--Corporation for Public Broadcasting

     SEC. 7601. SUPPORT FOR THE CORPORATION FOR PUBLIC 
                   BROADCASTING.

       In addition to amounts otherwise made available, there is 
     appropriated to the Corporation for Public Broadcasting for 
     fiscal year 2021, out of any money in the Treasury not 
     otherwise appropriated, $175,000,000, to remain available 
     until expended, to prevent, prepare for, and respond to 
     coronavirus, including for fiscal stabilization grants to 
     public telecommunications entities, as defined in section 397 
     of the Communications Act of 1934 (47 U.S.C. 397), with no 
     deduction for administrative or other costs of the 
     Corporation, to maintain programming and services and 
     preserve small and rural stations threatened by declines in 
     non-Federal revenues.

               TITLE VIII--COMMITTEE ON VETERANS' AFFAIRS

     SEC. 8001. FUNDING FOR CLAIMS AND APPEALS PROCESSING.

       In addition to amounts otherwise made available, there is 
     appropriated for fiscal year 2021, out of any money in the 
     Treasury not otherwise appropriated, $272,000,000, to remain 
     available until September 30, 2023, pursuant to sections 308, 
     310, 7101 through 7113, 7701, and 7703 of title 38, United 
     States Code.

     SEC. 8002. FUNDING AVAILABILITY FOR MEDICAL CARE AND HEALTH 
                   NEEDS.

       In addition to amounts otherwise made available, there is 
     appropriated for fiscal year 2021, out of any money in the 
     Treasury not otherwise appropriated, $14,482,000,000, to 
     remain available until September 30, 2023, for allocation 
     under chapters 17, 20, 73, and 81 of title 38, United States 
     Code, of which not more than $4,000,000,000 shall be 
     available pursuant to section 1703 of title 38, United States 
     Code for health care furnished through the Veterans Community 
     Care program in sections 1703(c)(1) and 1703(c)(5) of such 
     title.

     SEC. 8003. FUNDING FOR SUPPLY CHAIN MODERNIZATION.

       In addition to amounts otherwise made available, there is 
     appropriated for fiscal year 2021, out of any money in the 
     Treasury not otherwise appropriated, $100,000,000, to remain 
     available until September 30, 2022, for the supply chain 
     modernization initiative under sections 308, 310, and 7301(b) 
     of title 38, United States Code.

     SEC. 8004. FUNDING FOR STATE HOMES.

       In addition to amounts otherwise made available, there are 
     appropriated for fiscal year 2021, out of any money in the 
     Treasury not otherwise appropriated--
       (1) $500,000,000, to remain available until expended, for 
     allocation under sections 8131 through 8137 of title 38, 
     United States Code: and
       (2) $250,000,000, to remain available until September 30, 
     2022, for a one-time only obligation and expenditure to 
     existing State extended care facilities for veterans in 
     proportion to each State's share of the total resident 
     capacity in such facilities as of the date of enactment of 
     this Act where such capacity includes only veterans on whose 
     behalf the Department pays a per diem payment pursuant to 
     section 1741 or 1745 of title 38, United States Code.

     SEC. 8005. FUNDING FOR THE DEPARTMENT OF VETERANS AFFAIRS 
                   OFFICE OF INSPECTOR GENERAL.

       In addition to amounts otherwise made available, there is 
     appropriated to the Office of Inspector General of the 
     Department of Veterans Affairs for fiscal year 2021, out of 
     any money in the Treasury not otherwise appropriated, 
     $10,000,000, to remain available until expended, for audits, 
     investigations, and other oversight of projects and 
     activities carried out with funds made available to the 
     Department of Veterans Affairs.

     SEC. 8006. COVID-19 VETERAN RAPID RETRAINING ASSISTANCE 
                   PROGRAM.

       (a) In General.--The Secretary of Veterans Affairs shall 
     carry out a program under which the Secretary shall provide 
     up to 12 months of retraining assistance to an eligible 
     veteran for the pursuit of a covered program of education. 
     Such retraining assistance shall be in addition to any other 
     entitlement to educational assistance or benefits for which a 
     veteran is, or has been, eligible.
       (b) Eligible Veterans.--
       (1) In general.--In this section, the term ``eligible 
     veteran'' means a veteran who--
       (A) as of the date of the receipt by the Department of 
     Veterans Affairs of an application for assistance under this 
     section, is at least 22 years of age but not more than 66 
     years of age;
       (B) as of such date, is unemployed by reason of the covered 
     public health emergency, as certified by the veteran;
       (C) as of such date, is not eligible to receive educational 
     assistance under chapter 30, 31, 32, 33, or 35 of title 38, 
     United States Code, or chapter 1606 of title 10, United 
     States Code;
       (D) is not enrolled in any Federal or State jobs program;
       (E) is not in receipt of compensation for a service-
     connected disability rated totally disabling by reason of 
     unemployability; and
       (F) will not be in receipt of unemployment compensation (as 
     defined in section 85(b) of the Internal Revenue Code of 
     1986), including any cash benefit received pursuant to 
     subtitle A of title II of division A of the CARES Act (Public 
     Law 116-136), as of the first day on which the veteran would 
     receive a housing stipend payment under this section.
       (2) Treatment of veterans who transfer entitlement.--For 
     purposes of paragraph (1)(C), a veteran who has transferred 
     all of the veteran's entitlement to educational assistance 
     under section 3319 of title 38, United States Code, shall be 
     considered to be a veteran who is not eligible to receive 
     educational assistance under chapter 33 of such title.
       (3) Failure to complete.--A veteran who receives retraining 
     assistance under this section to pursue a program of 
     education and who fails to complete the program of education 
     shall not be eligible to receive additional assistance under 
     this section.
       (c) Covered Programs of Education.--
       (1) In general.--For purposes of this section, a covered 
     program of education is a program of education (as such term 
     is defined in section 3452(b) of title 38, United States 
     Code) for training, pursued on a full-time or part-time 
     basis--
       (A) that--
       (i) is approved under chapter 36 of such title;
       (ii) does not lead to a bachelors or graduate degree; and
       (iii) is designed to provide training for a high-demand 
     occupation, as determined under paragraph (3); or
       (B) that is a high technology program of education offered 
     by a qualified provider, under the meaning given such terms 
     in section 116 of the Harry W. Colmery Veterans Educational 
     Assistance Act of 2017 (Public Law 115-48; 38 U.S.C. 3001 
     note).
       (2) Accredited programs.--In the case of an accredited 
     program of education, the program of education shall not be 
     considered a covered program of education under this section 
     if the program has received a show cause order from the 
     accreditor of the program during the five-year period 
     preceding the date of the enactment of this Act.
       (3) Determination of high-demand occupations.--In carrying 
     out this section, the Secretary shall use the list of high-
     demand occupations compiled by the Commissioner of Labor 
     Statistics.
       (4) Full-time defined.--For purposes of this subsection, 
     the term ``full-time'' has the meaning given such term under 
     section 3688 of title 38, United States Code.
       (d) Amount of Assistance.--
       (1) Retraining assistance.--The Secretary of Veterans 
     Affairs shall provide to an eligible veteran pursuing a 
     covered program of education under the retraining assistance 
     program under this section an amount equal to the amount of 
     educational assistance payable under section 3313(c)(1)(A) of 
     title 38, United States Code, for each month the veteran 
     pursues the covered program of education. Such amount shall 
     be payable directly to the educational institution offering 
     the covered program of education pursued by the veteran as 
     follows:
       (A) 50 percent of the total amount payable shall be paid 
     when the eligible veteran begins the program of education.
       (B) 25 percent of the total amount payable shall be paid 
     when the eligible veteran completes the program of education.
       (C) 25 percent of the total amount payable shall be paid 
     when the eligible veteran finds employment in a field related 
     to the program of education.
       (2) Failure to complete.--
       (A) Pro-rated payments.--In the case of a veteran who 
     pursues a covered program of education under the retraining 
     assistance program under this section, but who does not 
     complete the program of education, the Secretary shall pay to 
     the educational institution offering such program of 
     education a pro-rated amount based on the number of months 
     the veteran pursued the program of education in accordance 
     with this paragraph.
       (B) Payment otherwise due upon completion of program.--The 
     Secretary shall pay to the educational institution a pro-
     rated amount under paragraph (1)(B) when the veteran provides 
     notice to the educational institution that the veteran no 
     longer intends to pursue the program of education.
       (C) Nonrecovery from veteran.--In the case of a veteran 
     referred to in subparagraph (A), the educational institution 
     may not seek payment from the veteran for any amount that 
     would have been payable under paragraph (1)(B) had the 
     veteran completed the program of education.
       (D) Payment due upon employment.--
       (i) Veterans who find employment.--In the case of a veteran 
     referred to in subparagraph (A) who finds employment in a 
     field related to the program of education during the 180-day 
     period beginning on the date on which the veteran withdraws 
     from the program of education, the Secretary shall pay to the 
     educational institution a pro-rated amount under paragraph 
     (1)(C) when the veteran finds such employment.
       (ii) Veterans who do not find employment.--In the case of a 
     veteran referred to in subparagraph (A) who does not find 
     employment in a field related to the program of education 
     during the 180-day period beginning on the date on which the 
     veteran withdraws from the program of education--

       (I) the Secretary shall not make a payment to the 
     educational institution under paragraph (1)(C); and
       (II) the educational institution may not seek payment from 
     the veteran for any amount that would have been payable under 
     paragraph (1)(C) had the veteran found employment during such 
     180-day period.

       (3) Housing stipend.--For each month that an eligible 
     veteran pursues a covered program of education under the 
     retraining assistance program under this section, the 
     Secretary shall pay to the veteran a monthly housing stipend 
     in an amount equal to--
       (A) in the case of a covered program of education leading 
     to a degree, or a covered program of education not leading to 
     a degree, at an institution of higher learning (as that term 
     is defined in section 3452(f) of title 38, United States 
     Code) pursued on more than a half-time basis, the amount 
     specified under subsection (c)(1)(B) of section 3313 of title 
     38, United States Code;

[[Page H1226]]

       (B) in the case of a covered program of education other 
     than a program of education leading to a degree at an 
     institution other than an institution of higher learning 
     pursued on more than a half-time basis, the amount specified 
     under subsection (g)(3)(A)(ii) of such section; or
       (C) in the case of a covered program of education pursued 
     on less than a half-time basis, or a covered program of 
     education pursued solely through distance learning on more 
     than a half-time basis, the amount specified under subsection 
     (c)(1)(B)(iii) of such section.
       (4) Failure to find employment.--The Secretary shall not 
     make a payment under paragraph (1)(C) with respect to an 
     eligible veteran who completes or fails to complete a program 
     of education under the retraining assistance program under 
     this section if the veteran fails to find employment in a 
     field related to the program of education within the 180-
     period beginning on the date on which the veteran withdraws 
     from or completes the program.
       (e) No Transferability.--Retraining assistance provided 
     under this section may not be transferred to another 
     individual.
       (f) Limitation.--Not more than 17,250 eligible veterans may 
     receive retraining assistance under this section.
       (g) Termination.--No retraining assistance may be paid 
     under this section after the date that is 21 months after the 
     date of the enactment of this Act.
       (h) Funding.--In addition to amounts otherwise available 
     there is appropriated to the Department of Veterans Affairs 
     for fiscal year 2021, out of any money in the Treasury not 
     otherwise appropriated, $386,000,000, to remain available 
     until expended, to carry out this section.

     SEC. 8007. PROHIBITION ON COPAYMENTS AND COST SHARING FOR 
                   VETERANS DURING EMERGENCY RELATING TO COVID-19.

       (a) In General.--The Secretary of Veterans Affairs--
       (1) shall provide for any copayment or other cost sharing 
     with respect to health care under the laws administered by 
     the Secretary received by a veteran during the period 
     specified in subsection (b); and
       (2) shall reimburse any veteran who paid a copayment or 
     other cost sharing for health care under the laws 
     administered by the Secretary received by a veteran during 
     such period the amount paid by the veteran.
       (b) Period Specified.--The period specified in this 
     subsection is the period beginning on April 6, 2020, and 
     ending on September 30, 2021.
       (c) Funding.--In addition to amounts otherwise available, 
     there is appropriated to the Secretary of Veterans Affairs 
     for fiscal year 2021, out of any money in the Treasury not 
     otherwise appropriated, $1,000,000,000, to remain available 
     until expended, to carry out this section, except for health 
     care furnished pursuant to section 1703(c)(2)-(c)(4) of title 
     38, United States Code.

     SEC. 8008. EMERGENCY DEPARTMENT OF VETERANS AFFAIRS EMPLOYEE 
                   LEAVE FUND.

       (a) Establishment; Appropriation.--There is established in 
     the Treasury the Emergency Department of Veterans Affairs 
     Employee Leave Fund (in this section referred to as the 
     ``Fund''), to be administered by the Secretary of Veterans 
     Affairs, for the purposes set forth in subsection (b). In 
     addition to amounts otherwise available, there is 
     appropriated for fiscal year 2021, out of any money in the 
     Treasury not otherwise appropriated, $80,000,000, which shall 
     be deposited into the Fund and remain available through 
     September 20, 2022.
       (b) Purpose.--Amounts in the Fund shall be available for 
     payment to the Department of Veterans Affairs for the use of 
     paid leave by any covered employee who is unable to work 
     because the employee--
       (1) is subject to a Federal, State, or local quarantine or 
     isolation order related to COVID-19;
       (2) has been advised by a health care provider to self-
     quarantine due to concerns related to COVID-19;
       (3) is caring for an individual who is subject to such an 
     order or has been so advised;
       (4) is experiencing symptoms of COVID-19 and seeking a 
     medical diagnosis;
       (5) is caring for a son or daughter of such employee if the 
     school or place of care of the son or daughter has been 
     closed, if the school of such son or daughter requires or 
     makes optional a virtual learning instruction model or 
     requires or makes optional a hybrid of in-person and virtual 
     learning instruction models, or the child care provider of 
     such son or daughter is unavailable, due to COVID-19 
     precautions;
       (6) is experiencing any other substantially similar 
     condition;
       (7) is caring for a family member with a mental or physical 
     disability or who is 55 years of age or older and incapable 
     of self-care, without regard to whether another individual 
     other than the employee is available to care for such family 
     member, if the place of care for such family member is closed 
     or the direct care provider is unavailable due to COVID-19; 
     or
       (8) is obtaining immunization related to COVID-19 or to 
     recover from any injury, disability, illness, or condition 
     related to such immunization.
       (c) Limitations.--
       (1) Period of availability.--Paid leave under this section 
     may only be provided to and used by a covered employee during 
     the period beginning on the date of enactment of this Act and 
     ending on September 30, 2021.
       (2) Total hours; amount.--Paid leave under this section--
       (A) shall be provided to a covered employee in an amount 
     not to exceed 600 hours of paid leave for each full-time 
     employee, and in the case of a part-time employee, employee 
     on an uncommon tour of duty, or employee with a seasonal work 
     schedule, in an amount not to exceed the proportional 
     equivalent of 600 hours to the extent amounts in the Fund 
     remain available for reimbursement;
       (B) shall be paid at the same hourly rate as other leave 
     payments; and
       (C) may not be provided to a covered employee if the leave 
     would result in payments greater than $2,800 in aggregate for 
     any biweekly pay period for a full-time employee, or a 
     proportionally equivalent biweekly limit for a part-time 
     employee.
       (3) Relationship to other leave.--Paid leave under this 
     section--
       (A) is in addition to any other leave provided to a covered 
     employee; and
       (B) may not be used by a covered employee concurrently with 
     any other paid leave.
       (4) Calculation of retirement benefit.--Any paid leave 
     provided to a covered employee under this section shall 
     reduce the total service used to calculate any Federal 
     civilian retirement benefit.
       (d) Covered Employee Defined.--In this section, the term 
     ``covered employee'' means an employee of the Department of 
     Veterans Affairs appointed under chapter 74 of title 38, 
     United States Code.

                     TITLE IX--COMMITTEE ON FINANCE

           Subtitle A--Crisis Support for Unemployed Workers

         PART 1--EXTENSION OF CARES ACT UNEMPLOYMENT PROVISIONS

     SEC. 9011. EXTENSION OF PANDEMIC UNEMPLOYMENT ASSISTANCE.

       (a) In General.--Section 2102(c) of the CARES Act (15 
     U.S.C. 9021(c)) is amended--
       (1) in paragraph (1)--
       (A) by striking ``paragraphs (2) and (3)'' and inserting 
     ``paragraph (2)''; and
       (B) in subparagraph (A)(ii), by striking ``March 14, 2021'' 
     and inserting ``September 6, 2021''; and
       (2) by striking paragraph (3) and redesignating paragraph 
     (4) as paragraph (3).
       (b) Increase in Number of Weeks.--Section 2102(c)(2) of 
     such Act (15 U.S.C. 9021(c)(2)) is amended--
       (1) by striking ``50 weeks'' and inserting ``79 weeks''; 
     and
       (2) by striking ``50-week period'' and inserting ``79-week 
     period''.
       (c) Hold Harmless for Proper Administration.--In the case 
     of an individual who is eligible to receive pandemic 
     unemployment assistance under section 2102 of the CARES Act 
     (15 U.S.C. 9021) as of the day before the date of enactment 
     of this Act and on the date of enactment of this Act becomes 
     eligible for pandemic emergency unemployment compensation 
     under section 2107 of the CARES Act (15 U.S.C. 9025) by 
     reason of the amendments made by section 9016(b) of this 
     title, any payment of pandemic unemployment assistance under 
     such section 2102 made after the date of enactment of this 
     Act to such individual during an appropriate period of time, 
     as determined by the Secretary of Labor, that should have 
     been made under such section 2107 shall not be considered to 
     be an overpayment of assistance under such section 2102, 
     except that an individual may not receive payment for 
     assistance under section 2102 and a payment for assistance 
     under section 2107 for the same week of unemployment.
       (d) Effective Date.--The amendments made by subsections (a) 
     and (b) shall apply as if included in the enactment of the 
     CARES Act (Public Law 116-136), except that no amount shall 
     be payable by virtue of such amendments with respect to any 
     week of unemployment ending on or before March 14, 2021.

     SEC. 9012. EXTENSION OF EMERGENCY UNEMPLOYMENT RELIEF FOR 
                   GOVERNMENTAL ENTITIES AND NONPROFIT 
                   ORGANIZATIONS.

       (a) In General.--Section 903(i)(1)(D) of the Social 
     Security Act (42 U.S.C. 1103(i)(1)(D)) is amended by striking 
     ``March 14, 2021'' and inserting ``September 6, 2021''.
       (b) Increase in Reimbursement Rate.--Section 903(i)(1)(B) 
     of such Act (42 U.S.C. 1103(i)(1)(B)) is amended--
       (1) in the first sentence, by inserting ``and except as 
     otherwise provided in this subparagraph'' after ``as 
     determined by the Secretary of Labor''; and
       (2) by inserting after the first sentence the following: 
     ``With respect to the amounts of such compensation paid for 
     weeks of unemployment beginning after March 31, 2021, and 
     ending on or before September 6, 2021, the preceding sentence 
     shall be applied by substituting `75 percent' for `one-
     half'.''.

     SEC. 9013. EXTENSION OF FEDERAL PANDEMIC UNEMPLOYMENT 
                   COMPENSATION.

       (a) In General.--Section 2104(e)(2) of the CARES Act (15 
     U.S.C. 9023(e)(2)) is amended by striking ``March 14, 2021'' 
     and inserting ``September 6, 2021''.
       (b) Amount.--Section 2104(b)(3)(A)(ii) of such Act (15 
     U.S.C. 9023(b)(3)(A)(ii)) is amended by striking ``March 14, 
     2021'' and inserting ``September 6, 2021''.

     SEC. 9014. EXTENSION OF FULL FEDERAL FUNDING OF THE FIRST 
                   WEEK OF COMPENSABLE REGULAR UNEMPLOYMENT FOR 
                   STATES WITH NO WAITING WEEK.

       (a) In General.--Section 2105(e)(2) of the CARES Act (15 
     U.S.C. 9024(e)(2)) is amended by striking ``March 14, 2021'' 
     and inserting ``September 6, 2021''.
       (b) Full Reimbursement.--Paragraph (3) of section 2105(c) 
     of such Act (15 U.S.C. 9024(c)) is repealed and such section 
     shall be applied to weeks of unemployment to which an 
     agreement under section 2105 of such Act applies as if such 
     paragraph had not been enacted. In implementing the preceding 
     sentence, a State may, if necessary, reenter the agreement 
     with the Secretary under section 2105 of such Act, and 
     retroactively pay for the first week of regular compensation 
     without a waiting week consistent

[[Page H1227]]

     with State law (including a waiver of State law) and receive 
     full reimbursement for weeks of unemployment that ended after 
     December 31, 2020.

     SEC. 9015. EXTENSION OF EMERGENCY STATE STAFFING FLEXIBILITY.

       If a State modifies its unemployment compensation law and 
     policies, subject to the succeeding sentence, with respect to 
     personnel standards on a merit basis on an emergency 
     temporary basis as needed to respond to the spread of COVID-
     19, such modifications shall be disregarded for the purposes 
     of applying section 303 of the Social Security Act and 
     section 3304 of the Internal Revenue Code of 1986 to such 
     State law. Such modifications shall only apply through 
     September 6, 2021, and shall be limited to engaging of 
     temporary staff, rehiring of retirees or former employees on 
     a non-competitive basis, and other temporary actions to 
     quickly process applications and claims.

     SEC. 9016. EXTENSION OF PANDEMIC EMERGENCY UNEMPLOYMENT 
                   COMPENSATION.

       (a) In General.--Section 2107(g) of the CARES Act (15 
     U.S.C. 9025(g)) is amended to read as follows:
       ``(g) Applicability.--An agreement entered into under this 
     section shall apply to weeks of unemployment--
       ``(1) beginning after the date on which such agreement is 
     entered into; and
       ``(2) ending on or before September 6, 2021.''.
       (b) Increase in Number of Weeks.--Section 2107(b)(2) of 
     such Act (15 U.S.C. 9025(b)(2)) is amended by striking ``24'' 
     and inserting ``53''.
       (c) Coordination of Pandemic Emergency Unemployment 
     Compensation With Extended Compensation.--Section 
     2107(a)(5)(B) of such Act (15 U.S.C. 9025(a)(5)(B)) is 
     amended by inserting ``or for the week that includes the date 
     of enactment of the American Rescue Plan Act of 2021 (without 
     regard to the amendments made by subsections (a) and (b) of 
     section 9016 of such Act)'' after ``2020)''.
       (d) Special Rule for Extended Compensation.--Section 
     2107(a)(8) of such Act (15 U.S.C. 9025(a)(8)) is amended by 
     striking ``April 12, 2021'' and inserting ``September 6, 
     2021''.
       (e) Effective Date.--The amendments made by this section 
     shall apply as if included in the enactment of the CARES Act 
     (Public Law 116-136), except that no amount shall be payable 
     by virtue of such amendments with respect to any week of 
     unemployment ending on or before March 14, 2021.

     SEC. 9017. EXTENSION OF TEMPORARY FINANCING OF SHORT-TIME 
                   COMPENSATION PAYMENTS IN STATES WITH PROGRAMS 
                   IN LAW.

       Section 2108(b)(2) of the CARES Act (15 U.S.C. 9026(b)(2)) 
     is amended by striking ``March 14, 2021'' and inserting 
     ``September 6, 2021''.

     SEC. 9018. EXTENSION OF TEMPORARY FINANCING OF SHORT-TIME 
                   COMPENSATION AGREEMENTS FOR STATES WITHOUT 
                   PROGRAMS IN LAW.

       Section 2109(d)(2) of the CARES Act (15 U.S.C. 9027(d)(2)) 
     is amended by striking ``March 14, 2021'' and inserting 
     ``September 6, 2021''.

           PART 2--EXTENSION OF FFCRA UNEMPLOYMENT PROVISIONS

     SEC. 9021. EXTENSION OF TEMPORARY ASSISTANCE FOR STATES WITH 
                   ADVANCES.

       Section 1202(b)(10)(A) of the Social Security Act (42 
     U.S.C. 1322(b)(10)(A)) is amended by striking ``March 14, 
     2021'' and inserting ``September 6, 2021''.

     SEC. 9022. EXTENSION OF FULL FEDERAL FUNDING OF EXTENDED 
                   UNEMPLOYMENT COMPENSATION.

       (a) In General.--Section 4105 of the Families First 
     Coronavirus Response Act (26 U.S.C. 3304 note) is amended by 
     striking ``March 14, 2021'' each place it appears and 
     inserting ``September 6, 2021''.
       (b) Effective Date.--The amendment made by subsection (a) 
     shall apply as if included in the enactment of the Families 
     First Coronavirus Response Act (Public Law 116-127).

PART 3--DEPARTMENT OF LABOR FUNDING FOR TIMELY, ACCURATE, AND EQUITABLE 
                                PAYMENT

     SEC. 9031. FUNDING FOR ADMINISTRATION.

       In addition to amounts otherwise available, there is 
     appropriated to the Employment and Training Administration of 
     the Department of Labor for fiscal year 2021, out of any 
     money in the Treasury not otherwise appropriated, $8,000,000, 
     to remain available until expended, for necessary expenses to 
     carry out Federal activities relating to the administration 
     of unemployment compensation programs.

     SEC. 9032. FUNDING FOR FRAUD PREVENTION, EQUITABLE ACCESS, 
                   AND TIMELY PAYMENT TO ELIGIBLE WORKERS.

       Subtitle A of title II of division A of the CARES Act 
     (Public Law 116-136) is amended by adding at the end the 
     following:

     ``SEC. 2118. FUNDING FOR FRAUD PREVENTION, EQUITABLE ACCESS, 
                   AND TIMELY PAYMENT TO ELIGIBLE WORKERS.

       ``(a) In General.--In addition to amounts otherwise 
     available, there is appropriated to the Secretary of Labor 
     for fiscal year 2021, out of any money in the Treasury not 
     otherwise appropriated, $2,000,000,000, to remain available 
     until expended, to detect and prevent fraud, promote 
     equitable access, and ensure the timely payment of benefits 
     with respect to unemployment compensation programs, including 
     programs extended under subtitle A of title IX of the 
     American Rescue Plan Act of 2021.
       ``(b) Use of Funds.--Amounts made available under 
     subsection (a) may be used--
       ``(1) for Federal administrative costs related to the 
     purposes described in subsection (a);
       ``(2) for systemwide infrastructure investment and 
     development related to such purposes; and
       ``(3) to make grants to States or territories administering 
     unemployment compensation programs described in subsection 
     (a) (including territories administering the Pandemic 
     Unemployment Assistance program under section 2102) for such 
     purposes, including the establishment of procedures or the 
     building of infrastructure to verify or validate identity, 
     implement Federal guidance regarding fraud detection and 
     prevention, and accelerate claims processing or process 
     claims backlogs due to the pandemic.
       ``(c) Restrictions on Grants to States and Territories.--As 
     a condition of receiving a grant under subsection (b)(3), the 
     Secretary may require that a State or territory receiving 
     such a grant shall--
       ``(1) use such program integrity tools as the Secretary may 
     specify; and
       ``(2) as directed by the Secretary, conduct user 
     accessibility testing on any new system developed by the 
     Secretary pursuant to subsection (b)(2).''.

                        PART 4--OTHER PROVISIONS

     SEC. 9041. EXTENSION OF LIMITATION ON EXCESS BUSINESS LOSSES 
                   OF NONCORPORATE TAXPAYERS.

       (a) In General.--Section 461(l)(1) of the Internal Revenue 
     Code of 1986 is amended by striking ``January 1, 2026'' each 
     place it appears and inserting ``January 1, 2027''.
       (b) Effective Date.--The amendments made by this section 
     shall apply to taxable years beginning after December 31, 
     2025.

     SEC. 9042. SUSPENSION OF TAX ON PORTION OF UNEMPLOYMENT 
                   COMPENSATION.

       (a) In General.--Section 85 of the Internal Revenue Code of 
     1986 is amended by adding at the end the following new 
     subsection:
       ``(c) Special Rule for 2020.--
       ``(1) In general.--In the case of any taxable year 
     beginning in 2020, if the adjusted gross income of the 
     taxpayer for such taxable year is less than $150,000, the 
     gross income of such taxpayer shall not include so much of 
     the unemployment compensation received by such taxpayer (or, 
     in the case of a joint return, received by each spouse) as 
     does not exceed $10,200.
       ``(2) Application.--For purposes of paragraph (1), the 
     adjusted gross income of the taxpayer shall be determined--
       ``(A) after application of sections 86, 135, 137, 219, 221, 
     222, and 469, and
       ``(B) without regard to this section.''.
       (b) Conforming Amendments.--
       (1) Section 74(d)(2)(B) of the Internal Revenue Code of 
     1986 is amended by inserting ``85(c),'' before ``86''.
       (2) Section 86(b)(2)(A) of such Code is amended by 
     inserting ``85(c),'' before ``135''.
       (3) Section 135(c)(4)(A) of such Code is amended by 
     inserting ``85(c),'' before ``137''.
       (4) Section 137(b)(3)(A) of such Code is amended by 
     inserting ``85(c)'' before ``221''.
       (5) Section 219(g)(3)(A)(ii) of such Code is amended by 
     inserting ``85(c),'' before ``135''.
       (6) Section 221(b)(2)(C)(i) of such Code is amended by 
     inserting ``85(c)'' before ``911''.
       (7) Section 222(b)(2)(C)(i) of such Code, as in effect 
     before date of enactment of the Taxpayer Certainty and 
     Disaster Tax Relief Act of 2020, is amended by inserting 
     ``85(c)'' before ``911''.
       (8) Section 469(i)(3)(E)(ii) of such Code is amended by 
     striking ``135 and 137'' and inserting ``85(c), 135, and 
     137''.
       (c) Effective Date.--The amendments made by this section 
     shall apply to taxable years beginning after December 31, 
     2019.

  Subtitle B--Emergency Assistance to Families Through Home Visiting 
                                Programs

     SEC. 9101. EMERGENCY ASSISTANCE TO FAMILIES THROUGH HOME 
                   VISITING PROGRAMS.

       Effective 1 day after the date of enactment of this Act, 
     title V of the Social Security Act (42 U.S.C. 701-713) is 
     amended by inserting after section 511 the following:

     ``SEC. 511A. EMERGENCY ASSISTANCE TO FAMILIES THROUGH HOME 
                   VISITING PROGRAMS.

       ``(a) Supplemental Appropriation.--In addition to amounts 
     otherwise appropriated, out of any money in the Treasury of 
     the United States not otherwise appropriated, there are 
     appropriated to the Secretary $150,000,000, to remain 
     available through September 30, 2022, to enable eligible 
     entities to conduct programs in accordance with section 511 
     and subsection (c) of this section.
       ``(b) Eligibility for Funds.--To be eligible to receive 
     funds made available by subsection (a) of this section, an 
     entity shall--
       ``(1) as of the date of the enactment of this section, be 
     conducting a program under section 511;
       ``(2) ensure the modification of grants, contracts, and 
     other agreements, as applicable, executed under section 511 
     under which the program is conducted as are necessary to 
     provide that, during the period that begins with the date of 
     the enactment of this section and ends with the end of the 
     2nd succeeding fiscal year after the funds are awarded, the 
     entity shall--
       ``(A) not reduce funding for, or staffing levels of, the 
     program on account of reduced enrollment in the program; and
       ``(B) when using funds to provide emergency supplies to 
     eligible families receiving grant services under section 511, 
     ensure coordination with local diaper banks to the extent 
     practicable; and
       ``(3) reaffirm that, in conducting the program, the entity 
     will focus on priority populations (as defined in section 
     511(d)(4)).
       ``(c) Uses of Funds.--An entity to which funds are provided 
     under this section shall use the funds--
       ``(1) to serve families with home visits or with virtual 
     visits, that may be conducted by the use of electronic 
     information and telecommunications technologies, in a service 
     delivery model described in section 511(d)(3)(A);
       ``(2) to pay hazard pay or other additional staff costs 
     associated with providing home visits or administration for 
     programs funded under section 511;
       ``(3) to train home visitors employed by the entity in 
     conducting a virtual home visit and in emergency preparedness 
     and response planning

[[Page H1228]]

     for families served, and may include training on how to 
     safely conduct intimate partner violence screenings, and 
     training on safety and planning for families served to 
     support the family outcome improvements listed in section 
     511(d)(2)(B);
       ``(4) for the acquisition by families served by programs 
     under section 511 of such technological means as are needed 
     to conduct and support a virtual home visit;
       ``(5) to provide emergency supplies (such as diapers and 
     diapering supplies including diaper wipes and diaper cream, 
     necessary to ensure that a child using a diaper is properly 
     cleaned and protected from diaper rash, formula, food, water, 
     hand soap and hand sanitizer) to an eligible family (as 
     defined in section 511(k)(2));
       ``(6) to coordinate with and provide reimbursement for 
     supplies to diaper banks when using such entities to provide 
     emergency supplies specified in paragraph (5); or
       ``(7) to provide prepaid grocery cards to an eligible 
     family (as defined in section 511(k)(2)) participating in the 
     maternal, infant, and early childhood home visiting program 
     under section 511 for the purpose of enabling the family to 
     meet the emergency needs of the family.''.

       Subtitle C--Emergency Assistance to Children and Families

     SEC. 9201. PANDEMIC EMERGENCY ASSISTANCE.

       Section 403 of the Social Security Act (42 U.S.C. 603) is 
     amended by adding at the end the following:
       ``(c) Pandemic Emergency Assistance.--
       ``(1) Appropriation.--In addition to amounts otherwise 
     available, there is appropriated for fiscal year 2021, out of 
     any money in the Treasury of the United States not otherwise 
     appropriated, $1,000,000,000, to remain available until 
     expended, to carry out this subsection.
       ``(2) Reservation of funds for technical assistance.--Of 
     the amount specified in paragraph (1), the Secretary shall 
     reserve $2,000,000 for administrative expenses and the 
     provision of technical assistance to States and Indian tribes 
     with respect to the use of funds provided under this 
     subsection.
       ``(3) Allotments.--
       ``(A) 50 states and the district of columbia.--
       ``(i) Total amount to be allotted.--The Secretary shall 
     allot a total of 92.5 percent of the amount specified in 
     paragraph (1) that is not reserved under paragraph (2) among 
     the States that are not a territory and that are operating a 
     program funded under this part, in accordance with clause 
     (ii) of this subparagraph.
       ``(ii) Allotment formula.--The Secretary shall allot to 
     each such State the sum of the following percentages of the 
     total amount described in clause (i):

       ``(I) 50 percent, multiplied by--

       ``(aa) the population of children in the State, determined 
     on the basis of the most recent population estimates as 
     determined by the Bureau of the Census; divided by
       ``(bb) the total population of children in the States that 
     are not territories, as so determined; plus

       ``(II) 50 percent, multiplied by--

       ``(aa) the total amount expended by the State for basic 
     assistance, non-recurrent short term benefits, and emergency 
     assistance in fiscal year 2019, as reported by the State 
     under section 411; divided by
       ``(bb) the total amount expended by the States that are not 
     territories for basic assistance, non-recurrent short term 
     benefits, and emergency assistance in fiscal year 2019, as so 
     reported by the States.
       ``(B) Territories and indian tribes.--The Secretary shall 
     allot among the territories and Indian tribes otherwise 
     eligible for a grant under this part such portions of 7.5 
     percent of the amount specified in paragraph (1) that are not 
     reserved under paragraph (2) as the Secretary deems 
     appropriate based on the needs of the territory or Indian 
     tribe involved.
       ``(C) Expenditure commitment requirement.--To receive the 
     full amount of funding payable under this subsection, a State 
     or Indian tribe shall inform the Secretary as to whether it 
     intends to use all of its allotment under this paragraph and 
     provide that information--
       ``(i) in the case of a State that is not a territory, 
     within 45 days after the date of the enactment of this 
     subsection; or
       ``(ii) in the case of a territory or an Indian tribe, 
     within 90 days after such date of enactment.
       ``(4) Grants.--
       ``(A) In general.--The Secretary shall provide funds to 
     each State and Indian tribe to which an amount is allotted 
     under paragraph (3), from the amount so allotted.
       ``(B) Treatment of unused funds.--
       ``(i) Reallotment.--The Secretary shall reallot in 
     accordance with paragraph (3) all funds provided to any State 
     or Indian tribe under this subsection that are unused, among 
     the other States and Indian tribes eligible for funds under 
     this subsection. For purposes of paragraph (3), the Secretary 
     shall treat the funds as if included in the amount specified 
     in paragraph (1).
       ``(ii) Provision.--The Secretary shall provide funds to 
     each such other State or Indian tribe in an amount equal to 
     the amount so reallotted.
       ``(5) Recipient of funds provided for territories.--In the 
     case of a territory not operating a program funded under this 
     part, the Secretary shall provide the funds required to be 
     provided to the territory under this subsection, to the 
     agency that administers the bulk of local human services 
     programs in the territory.
       ``(6) Use of funds.--
       ``(A) In general.--A State or Indian tribe to which funds 
     are provided under this subsection may use the funds only for 
     non-recurrent short term benefits, whether in the form of 
     cash or in other forms.
       ``(B) Limitation on use for administrative expenses.--A 
     State to which funds are provided under this subsection shall 
     not expend more than 15 percent of the funds for 
     administrative purposes.
       ``(C) Nonsupplantation.--Funds provided under this 
     subsection shall be used to supplement and not supplant other 
     Federal, State, or tribal funds for services and activities 
     that promote the purposes of this part.
       ``(D) Expenditure deadline.--
       ``(i) In general.--Except as provided in clause (ii), a 
     State or Indian tribe to which funds are provided under this 
     subsection shall expend the funds not later than the end of 
     fiscal year 2022.
       ``(ii) Exception for reallotted funds.--A State or Indian 
     tribe to which funds are provided under paragraph (4)(B) 
     shall expend the funds within 12 months after receipt.
       ``(7) Suspension of territory spending cap.--Section 1108 
     shall not apply with respect to any funds provided under this 
     subsection.
       ``(8) Definitions.--In this subsection:
       ``(A) Applicable period.--The term `applicable period' 
     means the period that begins with April 1, 2021, and ends 
     with September 30, 2022.
       ``(B) Non-recurrent short term benefits.--The term `non-
     recurrent short term benefits' has the meaning given the term 
     in OMB approved Form ACF-196R, published on July 31, 2014.
       ``(C) State.--The term `State' means the 50 States of the 
     United States, the District of Columbia, and the territories.
       ``(D) Territory.--The term `territory' means the 
     Commonwealth of Puerto Rico, the United States Virgin 
     Islands, Guam, American Samoa, and the Commonwealth of the 
     Northern Mariana Islands.''.

            Subtitle D--Elder Justice and Support Guarantee

     SEC. 9301. ADDITIONAL FUNDING FOR AGING AND DISABILITY 
                   SERVICES PROGRAMS.

       Subtitle A of title XX of the Social Security Act (42 
     U.S.C. 1397-1397h) is amended by adding at the end the 
     following:

     ``SEC. 2010. ADDITIONAL FUNDING FOR AGING AND DISABILITY 
                   SERVICES PROGRAMS.

       ``(a) Appropriation.--In addition to amounts otherwise 
     available, there is appropriated for fiscal year 2021, out of 
     any money in the Treasury not otherwise appropriated, 
     $276,000,000, to remain available until expended, to carry 
     out the programs described in subtitle B.
       ``(b) Use of Funds.--Of the amounts made available by 
     subsection (a)--
       ``(1) $88,000,000 shall be made available to carry out the 
     programs described in subtitle B in fiscal year 2021, of 
     which not less than an amount equal to $100,0000,000 minus 
     the amount previously provided in fiscal year 2021 to carry 
     out section 2042(b) shall be made available to carry out such 
     section; and
       ``(2) $188,000,000 shall be made available to carry out the 
     programs described in subtitle B in fiscal year 2022, of 
     which not less than $100,000,000 shall be for activities 
     described in section 2042(b).''.

Subtitle E--Support to Skilled Nursing Facilities in Response to COVID-
                                   19

     SEC. 9401. PROVIDING FOR INFECTION CONTROL SUPPORT TO SKILLED 
                   NURSING FACILITIES THROUGH CONTRACTS WITH 
                   QUALITY IMPROVEMENT ORGANIZATIONS.

       Section 1862(g) of the Social Security Act (42 U.S.C. 
     1395y(g)) is amended--
       (1) by striking ``The Secretary'' and inserting ``(1) The 
     Secretary''; and
       (2) by adding at the end the following new paragraph:
       ``(2) In addition to any funds otherwise available, there 
     are appropriated to the Secretary, out of any monies in the 
     Treasury not otherwise obligated, $200,000,000, to remain 
     available until expended, for purposes of requiring multiple 
     organizations described in paragraph (1) to provide to 
     skilled nursing facilities (as defined in section 1819(a)), 
     infection control and vaccination uptake support relating to 
     the prevention or mitigation of COVID-19, as determined 
     appropriate by the Secretary.''.

     SEC. 9402. FUNDING FOR STRIKE TEAMS FOR RESIDENT AND EMPLOYEE 
                   SAFETY IN SKILLED NURSING FACILITIES.

       Section 1819 of the Social Security Act (42 U.S.C. 1395i-3) 
     is amended by adding at the end the following new subsection:
       ``(k) Funding for Strike Teams.--In addition to amounts 
     otherwise available, there is appropriated to the Secretary, 
     out of any monies in the Treasury not otherwise appropriated, 
     $250,000,000, to remain available until expended, for 
     purposes of allocating such amount among the States 
     (including the District of Columbia and each territory of the 
     United States) for such a State to establish and implement a 
     strike team that will be deployed to a skilled nursing 
     facility in the State with diagnosed or suspected cases of 
     COVID-19 among residents or staff for the purposes of 
     assisting with clinical care, infection control, or staffing 
     during the emergency period described in section 
     1135(g)(1)(B) and the 1-year period immediately following the 
     end of such emergency period.''.

           Subtitle F--Preserving Health Benefits for Workers

     SEC. 9501. PRESERVING HEALTH BENEFITS FOR WORKERS.

       (a) Premium Assistance for Cobra Continuation Coverage for 
     Individuals and Their Families.--
       (1) Provision of premium assistance.--
       (A) Reduction of premiums payable.--In the case of any 
     premium for a period of coverage during the period beginning 
     on the first day of the first month beginning after the date 
     of the enactment of this Act, and ending on September 30, 
     2021, for COBRA continuation coverage with respect to any 
     assistance eligible individual described in paragraph (3), 
     such individual shall be treated for purposes of any COBRA 
     continuation provision as having paid in full the amount of 
     such premium.

[[Page H1229]]

       (B) Plan enrollment option.--
       (i) In general.--Solely for purposes of this subsection, 
     the COBRA continuation provisions shall be applied such that 
     any assistance eligible individual who is enrolled in a group 
     health plan offered by a plan sponsor may, not later than 90 
     days after the date of notice of the plan enrollment option 
     described in this subparagraph, elect to enroll in coverage 
     under a plan offered by such plan sponsor that is different 
     than coverage under the plan in which such individual was 
     enrolled at the time, in the case of any assistance eligible 
     individual described in paragraph (3), the qualifying event 
     specified in section 603(2) of the Employee Retirement Income 
     Security Act of 1974, section 4980B(f)(3)(B) of the Internal 
     Revenue Code of 1986, or section 2203(2) of the Public Health 
     Service Act, except for the voluntary termination of such 
     individual's employment by such individual, occurred, and 
     such coverage shall be treated as COBRA continuation coverage 
     for purposes of the applicable COBRA continuation coverage 
     provision.
       (ii) Requirements.--Any assistance eligible individual may 
     elect to enroll in different coverage as described in clause 
     (i) only if--

       (I) the employer involved has made a determination that 
     such employer will permit such assistance eligible individual 
     to enroll in different coverage as provided under this 
     subparagraph;
       (II) the premium for such different coverage does not 
     exceed the premium for coverage in which such individual was 
     enrolled at the time such qualifying event occurred;
       (III) the different coverage in which the individual elects 
     to enroll is coverage that is also offered to similarly 
     situated active employees of the employer at the time at 
     which such election is made; and
       (IV) the different coverage in which the individual elects 
     to enroll is not--

       (aa) coverage that provides only excepted benefits as 
     defined in section 9832(c) of the Internal Revenue Code of 
     1986, section 733(c) of the Employee Retirement Income 
     Security Act of 1974, and section 2791(c) of the Public 
     Health Service Act;
       (bb) a qualified small employer health reimbursement 
     arrangement (as defined in section 9831(d)(2) of the Internal 
     Revenue Code of 1986); or
       (cc) a flexible spending arrangement (as defined in section 
     106(c)(2) of the Internal Revenue Code of 1986).
       (2) Limitation of period of premium assistance.--
       (A) Eligibility for additional coverage.--Paragraph (1)(A) 
     shall not apply with respect to any assistance eligible 
     individual described in paragraph (3) for months of coverage 
     beginning on or after the earlier of--
       (i) the first date that such individual is eligible for 
     coverage under any other group health plan (other than 
     coverage consisting of only excepted benefits (as defined in 
     section 9832(c) of the Internal Revenue Code of 1986, section 
     733(c) of the Employee Retirement Income Security Act of 
     1974, and section 2791(c) of the Public Health Service Act), 
     coverage under a flexible spending arrangement (as defined in 
     section 106(c)(2) of the Internal Revenue Code of 1986), 
     coverage under a qualified small employer health 
     reimbursement arrangement (as defined in section 9831(d)(2) 
     of the Internal Revenue Code of 1986)), or eligible for 
     benefits under the Medicare program under title XVIII of the 
     Social Security Act; or
       (ii) the earlier of--

       (I) the date following the expiration of the maximum period 
     of continuation coverage required under the applicable COBRA 
     continuation coverage provision; or
       (II) the date following the expiration of the period of 
     continuation coverage allowed under paragraph (4)(B)(ii).

       (B) Notification requirement.--Any assistance eligible 
     individual shall notify the group health plan with respect to 
     which paragraph (1)(A) applies if such paragraph ceases to 
     apply by reason of clause (i) of subparagraph (A) (as 
     applicable). Such notice shall be provided to the group 
     health plan in such time and manner as may be specified by 
     the Secretary of Labor.
       (3) Assistance eligible individual.--For purposes of this 
     section, the term ``assistance eligible individual'' means, 
     with respect to a period of coverage during the period 
     beginning on the first day of the first month beginning after 
     the date of the enactment of this Act, and ending on 
     September 30, 2021, any individual that is a qualified 
     beneficiary who--
       (A) is eligible for COBRA continuation coverage by reason 
     of a qualifying event specified in section 603(2) of the 
     Employee Retirement Income Security Act of 1974, section 
     4980B(f)(3)(B) of the Internal Revenue Code of 1986, or 
     section 2203(2) of the Public Health Service Act, except for 
     the voluntary termination of such individual's employment by 
     such individual; and
       (B) elects such coverage.
       (4) Extension of election period and effect on coverage.--
       (A) In general.--For purposes of applying section 605(a) of 
     the Employee Retirement Income Security Act of 1974, section 
     4980B(f)(5)(A) of the Internal Revenue Code of 1986, and 
     section 2205(a) of the Public Health Service Act, in the case 
     of--
       (i) an individual who does not have an election of COBRA 
     continuation coverage in effect on the first day of the first 
     month beginning after the date of the enactment of this Act 
     but who would be an assistance eligible individual described 
     in paragraph (3) if such election were so in effect; or
       (ii) an individual who elected COBRA continuation coverage 
     and discontinued from such coverage before the first day of 
     the first month beginning after the date of the enactment of 
     this Act,
     such individual may elect the COBRA continuation coverage 
     under the COBRA continuation coverage provisions containing 
     such provisions during the period beginning on the first day 
     of the first month beginning after the date of the enactment 
     of this Act and ending 60 days after the date on which the 
     notification required under paragraph (5)(C) is provided to 
     such individual.
       (B) Commencement of cobra continuation coverage.--Any COBRA 
     continuation coverage elected by a qualified beneficiary 
     during an extended election period under subparagraph (A)--
       (i) shall commence (including for purposes of applying the 
     treatment of premium payments under paragraph (1)(A) and any 
     cost-sharing requirements for items and services under a 
     group health plan) with the first period of coverage 
     beginning on or after the first day of the first month 
     beginning after the date of the enactment of this Act, and
       (ii) shall not extend beyond the period of COBRA 
     continuation coverage that would have been required under the 
     applicable COBRA continuation coverage provision if the 
     coverage had been elected as required under such provision or 
     had not been discontinued.
       (5) Notices to individuals.--
       (A) General notice.--
       (i) In general.--In the case of notices provided under 
     section 606(a)(4) of the Employee Retirement Income Security 
     Act of 1974 (29 U.S.C. 1166(4)), section 4980B(f)(6)(D) of 
     the Internal Revenue Code of 1986, or section 2206(4) of the 
     Public Health Service Act (42 U.S.C. 300bb-6(4)), with 
     respect to individuals who, during the period described in 
     paragraph (3), become entitled to elect COBRA continuation 
     coverage, the requirements of such provisions shall not be 
     treated as met unless such notices include an additional 
     written notification to the recipient in clear and 
     understandable language of--

       (I) the availability of premium assistance with respect to 
     such coverage under this subsection; and
       (II) the option to enroll in different coverage if the 
     employer permits assistance eligible individuals described in 
     paragraph (3) to elect enrollment in different coverage (as 
     described in paragraph (1)(B)).

       (ii) Alternative notice.--In the case of COBRA continuation 
     coverage to which the notice provision under such sections 
     does not apply, the Secretary of Labor, in consultation with 
     the Secretary of the Treasury and the Secretary of Health and 
     Human Services, shall, in consultation with administrators of 
     the group health plans (or other entities) that provide or 
     administer the COBRA continuation coverage involved, provide 
     rules requiring the provision of such notice.
       (iii) Form.--The requirement of the additional notification 
     under this subparagraph may be met by amendment of existing 
     notice forms or by inclusion of a separate document with the 
     notice otherwise required.
       (B) Specific requirements.--Each additional notification 
     under subparagraph (A) shall include--
       (i) the forms necessary for establishing eligibility for 
     premium assistance under this subsection;
       (ii) the name, address, and telephone number necessary to 
     contact the plan administrator and any other person 
     maintaining relevant information in connection with such 
     premium assistance;
       (iii) a description of the extended election period 
     provided for in paragraph (4)(A);
       (iv) a description of the obligation of the qualified 
     beneficiary under paragraph (2)(B) and the penalty provided 
     under section 6720C of the Internal Revenue Code of 1986 for 
     failure to carry out the obligation;
       (v) a description, displayed in a prominent manner, of the 
     qualified beneficiary's right to a subsidized premium and any 
     conditions on entitlement to the subsidized premium; and
       (vi) a description of the option of the qualified 
     beneficiary to enroll in different coverage if the employer 
     permits such beneficiary to elect to enroll in such different 
     coverage under paragraph (1)(B).
       (C) Notice in connection with extended election periods.--
     In the case of any assistance eligible individual described 
     in paragraph (3) (or any individual described in paragraph 
     (4)(A)) who became entitled to elect COBRA continuation 
     coverage before the first day of the first month beginning 
     after the date of the enactment of this Act, the 
     administrator of the applicable group health plan (or other 
     entity) shall provide (within 60 days after such first day of 
     such first month) for the additional notification required to 
     be provided under subparagraph (A) and failure to provide 
     such notice shall be treated as a failure to meet the notice 
     requirements under the applicable COBRA continuation 
     provision.
       (D) Model notices.--Not later than 30 days after the date 
     of enactment of this Act, with respect to any assistance 
     eligible individual described in paragraph (3), the Secretary 
     of Labor, in consultation with the Secretary of the Treasury 
     and the Secretary of Health and Human Services, shall 
     prescribe models for the additional notification required 
     under this paragraph.
       (6) Notice of expiration of period of premium assistance.--
       (A) In general.--With respect to any assistance eligible 
     individual, subject to subparagraph (B), the requirements of 
     section 606(a)(4) of the Employee Retirement Income Security 
     Act of 1974 (29 U.S.C. 1166(4)), section 4980B(f)(6)(D) of 
     the Internal Revenue Code of 1986, or section 2206(4) of the 
     Public Health Service Act (42 U.S.C. 300bb-6(4)), shall not 
     be treated as met unless the plan administrator of the 
     individual, during the period specified under subparagraph

[[Page H1230]]

     (C), provides to such individual a written notice in clear 
     and understandable language--
       (i) that the premium assistance for such individual will 
     expire soon and the prominent identification of the date of 
     such expiration; and
       (ii) that such individual may be eligible for coverage 
     without any premium assistance through--

       (I) COBRA continuation coverage; or
       (II) coverage under a group health plan.

       (B) Exception.--The requirement for the group health plan 
     administrator to provide the written notice under 
     subparagraph (A) shall be waived if the premium assistance 
     for such individual expires pursuant to clause (i) of 
     paragraph (2)(A).
       (C) Period specified.--For purposes of subparagraph (A), 
     the period specified in this subparagraph is, with respect to 
     the date of expiration of premium assistance for any 
     assistance eligible individual pursuant to a limitation 
     requiring a notice under this paragraph, the period beginning 
     on the day that is 45 days before the date of such expiration 
     and ending on the day that is 15 days before the date of such 
     expiration.
       (D) Model notices.--Not later than 45 days after the date 
     of enactment of this Act, with respect to any assistance 
     eligible individual, the Secretary of Labor, in consultation 
     with the Secretary of the Treasury and the Secretary of 
     Health and Human Services, shall prescribe models for the 
     notification required under this paragraph.
       (7) Regulations.--The Secretary of the Treasury and the 
     Secretary of Labor may jointly prescribe such regulations or 
     other guidance as may be necessary or appropriate to carry 
     out the provisions of this subsection, including the 
     prevention of fraud and abuse under this subsection, except 
     that the Secretary of Labor and the Secretary of Health and 
     Human Services may prescribe such regulations (including 
     interim final regulations) or other guidance as may be 
     necessary or appropriate to carry out the provisions of 
     paragraphs (5), (6), and (8).
       (8) Outreach.--
       (A) In general.--The Secretary of Labor, in consultation 
     with the Secretary of the Treasury and the Secretary of 
     Health and Human Services, shall provide outreach consisting 
     of public education and enrollment assistance relating to 
     premium assistance provided under this subsection. Such 
     outreach shall target employers, group health plan 
     administrators, public assistance programs, States, insurers, 
     and other entities as determined appropriate by such 
     Secretaries. Such outreach shall include an initial focus on 
     those individuals electing continuation coverage who are 
     referred to in paragraph (5)(C). Information on such premium 
     assistance, including enrollment, shall also be made 
     available on websites of the Departments of Labor, Treasury, 
     and Health and Human Services.
       (B) Enrollment under medicare.--The Secretary of Health and 
     Human Services shall provide outreach consisting of public 
     education. Such outreach shall target individuals who lose 
     health insurance coverage. Such outreach shall include 
     information regarding enrollment for Medicare benefits for 
     purposes of preventing mistaken delays of such enrollment by 
     such individuals, including lifetime penalties for failure of 
     timely enrollment.
       (9) Definitions.--For purposes of this section:
       (A) Administrator.--The term ``administrator'' has the 
     meaning given such term in section 3(16)(A) of the Employee 
     Retirement Income Security Act of 1974, and includes a COBRA 
     administrator.
       (B) Cobra continuation coverage.--The term ``COBRA 
     continuation coverage'' means continuation coverage provided 
     pursuant to part 6 of subtitle B of title I of the Employee 
     Retirement Income Security Act of 1974 (other than under 
     section 609), title XXII of the Public Health Service Act, or 
     section 4980B of the Internal Revenue Code of 1986 (other 
     than subsection (f)(1) of such section insofar as it relates 
     to pediatric vaccines), or under a State program that 
     provides comparable continuation coverage. Such term does not 
     include coverage under a health flexible spending arrangement 
     under a cafeteria plan within the meaning of section 125 of 
     the Internal Revenue Code of 1986.
       (C) Cobra continuation provision.--The term ``COBRA 
     continuation provision'' means the provisions of law 
     described in subparagraph (B).
       (D) Covered employee.--The term ``covered employee'' has 
     the meaning given such term in section 607(2) of the Employee 
     Retirement Income Security Act of 1974.
       (E) Qualified beneficiary.--The term ``qualified 
     beneficiary'' has the meaning given such term in section 
     607(3) of the Employee Retirement Income Security Act of 
     1974.
       (F) Group health plan.--The term ``group health plan'' has 
     the meaning given such term in section 607(1) of the Employee 
     Retirement Income Security Act of 1974.
       (G) State.--The term ``State'' includes the District of 
     Columbia, the Commonwealth of Puerto Rico, the Virgin 
     Islands, Guam, American Samoa, and the Commonwealth of the 
     Northern Mariana Islands.
       (H) Period of coverage.--Any reference in this subsection 
     to a period of coverage shall be treated as a reference to a 
     monthly or shorter period of coverage with respect to which 
     premiums are charged with respect to such coverage.
       (I) Plan sponsor.--The term ``plan sponsor'' has the 
     meaning given such term in section 3(16)(B) of the Employee 
     Retirement Income Security Act of 1974.
       (J) Premium.--The term ``premium'' includes, with respect 
     to COBRA continuation coverage, any administrative fee.
       (10) Implementation funding.--In addition to amounts 
     otherwise made available, out of any funds in the Treasury 
     not otherwise appropriated, there are appropriated to the 
     Secretary of Labor for fiscal year 2021, $10,000,000, to 
     remain available until expended, for the Employee Benefits 
     Security Administration to carry out the provisions of this 
     subtitle.
       (b) Cobra Premium Assistance.--
       (1) Allowance of credit.--
       (A) In general.--Subchapter B of chapter 65 of the Internal 
     Revenue Code of 1986 is amended by adding at the end the 
     following new section:

     ``SEC. 6432. CONTINUATION COVERAGE PREMIUM ASSISTANCE.

       ``(a) In General.--The person to whom premiums are payable 
     for continuation coverage under section 9501(a)(1) of the 
     American Rescue Plan Act of 2021 shall be allowed as a credit 
     against the tax imposed by section 3111(b), or so much of the 
     taxes imposed under section 3221(a) as are attributable to 
     the rate in effect under section 3111(b), for each calendar 
     quarter an amount equal to the premiums not paid by 
     assistance eligible individuals for such coverage by reason 
     of such section 9501(a)(1) with respect to such calendar 
     quarter.
       ``(b) Person to Whom Premiums Are Payable.--For purposes of 
     subsection (a), except as otherwise provided by the 
     Secretary, the person to whom premiums are payable under such 
     continuation coverage shall be treated as being--
       ``(1) in the case of any group health plan which is a 
     multiemployer plan (as defined in section 3(37) of the 
     Employee Retirement Income Security Act of 1974), the plan,
       ``(2) in the case of any group health plan not described in 
     paragraph (1)--
       ``(A) which is subject to the COBRA continuation provisions 
     contained in--
       ``(i) the Internal Revenue Code of 1986,
       ``(ii) the Employee Retirement Income Security Act of 1974, 
     or
       ``(iii) the Public Health Service Act, or
       ``(B) under which some or all of the coverage is not 
     provided by insurance,
     the employer maintaining the plan, and
       ``(3) in the case of any group health plan not described in 
     paragraph (1) or (2), the insurer providing the coverage 
     under the group health plan.
       ``(c) Limitations and Refundability.--
       ``(1) Credit limited to certain employment taxes.--The 
     credit allowed by subsection (a) with respect to any calendar 
     quarter shall not exceed the tax imposed by section 3111(b), 
     or so much of the taxes imposed under section 3221(a) as are 
     attributable to the rate in effect under section 3111(b), for 
     such calendar quarter (reduced by any credits allowed against 
     such taxes under sections 3131, 3132, and 3134) on the wages 
     paid with respect to the employment of all employees of the 
     employer.
       ``(2) Refundability of excess credit.--
       ``(A) Credit is refundable.--If the amount of the credit 
     under subsection (a) exceeds the limitation of paragraph (1) 
     for any calendar quarter, such excess shall be treated as an 
     overpayment that shall be refunded under sections 6402(a) and 
     6413(b).
       ``(B) Credit may be advanced.--In anticipation of the 
     credit, including the refundable portion under subparagraph 
     (A), the credit may be advanced, according to forms and 
     instructions provided by the Secretary, up to an amount 
     calculated under subsection (a) through the end of the most 
     recent payroll period in the quarter.
       ``(C) Treatment of deposits.--The Secretary shall waive any 
     penalty under section 6656 for any failure to make a deposit 
     of the tax imposed by section 3111(b), or so much of the 
     taxes imposed under section 3221(a) as are attributable to 
     the rate in effect under section 3111(b), if the Secretary 
     determines that such failure was due to the anticipation of 
     the credit allowed under this section.
       ``(D) Treatment of payments.--For purposes of section 1324 
     of title 31, United States Code, any amounts due to an 
     employer under this paragraph shall be treated in the same 
     manner as a refund due from a credit provision referred to in 
     subsection (b)(2) of such section.
       ``(3) Overstatements.--Any overstatement of the credit to 
     which a person is entitled under this section (and any amount 
     paid by the Secretary as a result of such overstatement) 
     shall be treated as an underpayment by such person of the 
     taxes described in paragraph (1) and may be assessed and 
     collected by the Secretary in the same manner as such taxes.
       ``(d) Governmental Entities.--For purposes of this section, 
     the term `person' includes the government of any State or 
     political subdivision thereof, any Indian tribal government 
     (as defined in section 139E(c)(1)), any agency or 
     instrumentality of any of the foregoing, and any agency or 
     instrumentality of the Government of the United States that 
     is described in section 501(c)(1) and exempt from taxation 
     under section 501(a).
       ``(e) Denial of Double Benefit.--For purposes of chapter 1, 
     the gross income of any person allowed a credit under this 
     section shall be increased for the taxable year which 
     includes the last day of any calendar quarter with respect to 
     which such credit is allowed by the amount of such credit. No 
     credit shall be allowed under this section with respect to 
     any amount which is taken into account as qualified wages 
     under section 2301 of the CARES Act or section 3134 of this 
     title or as qualified health plan expenses under section 
     7001(d) or 7003(d) of the Families First Coronavirus Response 
     Act or section 3131 or 3132 of this title.
       ``(f) Extension of Limitation on Assessment.--
     Notwithstanding section 6501, the limitation on the time 
     period for the assessment of any amount attributable to a 
     credit claimed under this section shall not expire before the 
     date that is 5 years after the later of--
       ``(1) the date on which the original return which includes 
     the calendar quarter with respect to which such credit is 
     determined is filed, or
       ``(2) the date on which such return is treated as filed 
     under section 6501(b)(2).

[[Page H1231]]

       ``(g) Regulations.--The Secretary shall issue such 
     regulations, or other guidance, forms, instructions, and 
     publications, as may be necessary or appropriate to carry out 
     this section, including--
       ``(1) the requirement to report information or the 
     establishment of other methods for verifying the correct 
     amounts of reimbursements under this section,
       ``(2) the application of this section to group health plans 
     that are multiemployer plans (as defined in section 3(37) of 
     the Employee Retirement Income Security Act of 1974),
       ``(3) to allow the advance payment of the credit determined 
     under subsection (a), subject to the limitations provided in 
     this section, based on such information as the Secretary 
     shall require,
       ``(4) to provide for the reconciliation of such advance 
     payment with the amount of the credit at the time of filing 
     the return of tax for the applicable quarter or taxable year, 
     and
       ``(5) allowing the credit to third party payors (including 
     professional employer organizations, certified professional 
     employer organizations, or agents under section 3504).''.
       (B) Clerical amendment.--The table of sections for 
     subchapter B of chapter 65 of the Internal Revenue Code of 
     1986 is amended by adding at the end the following new item:

``Sec. 6432. Continuation coverage premium assistance.''.
       (C) Effective date.--The amendments made by this paragraph 
     shall apply to premiums to which subsection (a)(1)(A) applies 
     and wages paid on or after April 1, 2021.
       (D) Special rule in case of employee payment that is not 
     required under this section.--
       (i) In general.--In the case of an assistance eligible 
     individual who pays, with respect any period of coverage to 
     which subsection (a)(1)(A) applies, any amount of the premium 
     for such coverage that the individual would have (but for 
     this Act) been required to pay, the person to whom such 
     payment is payable shall reimburse such individual for the 
     amount of such premium paid.
       (ii) Credit of reimbursement.--A person to which clause (i) 
     applies shall be allowed a credit in the manner provided 
     under section 6432 of the Internal Revenue Code of 1986 for 
     any payment made to the employee under such clause.
       (iii) Payment of credits.--Any person to which clause (i) 
     applies shall make the payment required under such clause to 
     the individual not later than 60 days after the date on which 
     such individual made the premium payment.
       (2) Penalty for failure to notify health plan of cessation 
     of eligibility for premium assistance.--
       (A) In general.--Part I of subchapter B of chapter 68 of 
     the Internal Revenue Code of 1986 is amended by adding at the 
     end the following new section:

     ``SEC. 6720C. PENALTY FOR FAILURE TO NOTIFY HEALTH PLAN OF 
                   CESSATION OF ELIGIBILITY FOR CONTINUATION 
                   COVERAGE PREMIUM ASSISTANCE.

       ``(a) In General.--Except in the case of a failure 
     described in subsection (b) or (c), any person required to 
     notify a group health plan under section 9501(a)(2)(B) of the 
     American Rescue Plan Act of 2021 who fails to make such a 
     notification at such time and in such manner as the Secretary 
     of Labor may require shall pay a penalty of $250 for each 
     such failure.
       ``(b) Intentional Failure.--In the case of any such failure 
     that is fraudulent, such person shall pay a penalty equal to 
     the greater of--
       ``(1) $250, or
       ``(2) 110 percent of the premium assistance provided under 
     section 9501(a)(1)(A) of the American Rescue Plan Act of 2021 
     after termination of eligibility under such section.
       ``(c) Reasonable Cause Exception.--No penalty shall be 
     imposed under this section with respect to any failure if it 
     is shown that such failure is due to reasonable cause and not 
     to willful neglect.''.
       (B) Clerical amendment.--The table of sections of part I of 
     subchapter B of chapter 68 of such Code is amended by adding 
     at the end the following new item:

``Sec. 6720C. Penalty for failure to notify health plan of cessation of 
              eligibility for continuation coverage premium 
              assistance.''.
       (3) Coordination with HCTC.--
       (A) In general.--Section 35(g)(9) of the Internal Revenue 
     Code of 1986 is amended to read as follows:
       ``(9) Continuation coverage premium assistance.--In the 
     case of an assistance eligible individual who receives 
     premium assistance for continuation coverage under section 
     9501(a)(1) of the American Rescue Plan Act of 2021 for any 
     month during the taxable year, such individual shall not be 
     treated as an eligible individual, a certified individual, or 
     a qualifying family member for purposes of this section or 
     section 7527 with respect to such month.''.
       (B) Effective date.--The amendment made by subparagraph (A) 
     shall apply to taxable years ending after the date of the 
     enactment of this Act.
       (4) Exclusion of continuation coverage premium assistance 
     from gross income.--
       (A) In general.--Part III of subchapter B of chapter 1 of 
     the Internal Revenue Code of 1986 is amended by inserting 
     after section 139H the following new section:

     ``SEC. 139I. CONTINUATION COVERAGE PREMIUM ASSISTANCE.

       ``In the case of an assistance eligible individual (as 
     defined in subsection (a)(3) of section 9501 of the American 
     Rescue Plan Act of 2021), gross income does not include any 
     premium assistance provided under subsection (a)(1) of such 
     section.''.
       (B) Clerical amendment.--The table of sections for part III 
     of subchapter B of chapter 1 of such Code is amended by 
     inserting after the item relating to section 139H the 
     following new item:

``Sec. 139I. Continuation coverage premium assistance.''.
       (C) Effective date.--The amendments made by this paragraph 
     shall apply to taxable years ending after the date of the 
     enactment of this Act.

                Subtitle G--Promoting Economic Security

              PART 1--2021 RECOVERY REBATES TO INDIVIDUALS

     SEC. 9601. 2021 RECOVERY REBATES TO INDIVIDUALS.

       (a) In General.--Subchapter B of chapter 65 of the Internal 
     Revenue Code of 1986 is amended by inserting after section 
     6428A the following new section:

     ``SEC. 6428B. 2021 RECOVERY REBATES TO INDIVIDUALS.

       ``(a) In General.--In the case of an eligible individual, 
     there shall be allowed as a credit against the tax imposed by 
     subtitle A for the first taxable year beginning in 2021 an 
     amount equal to the 2021 rebate amount determined for such 
     taxable year.
       ``(b) 2021 Rebate Amount.--For purposes of this section, 
     the term `2021 rebate amount' means, with respect to any 
     taxpayer for any taxable year, the sum of--
       ``(1) $1,400 ($2,800 in the case of a joint return), plus
       ``(2) $1,400 multiplied by the number of dependents of the 
     taxpayer for such taxable year.
       ``(c) Eligible Individual.--For purposes of this section, 
     the term `eligible individual' means any individual other 
     than--
       ``(1) any nonresident alien individual,
       ``(2) any individual who is a dependent of another taxpayer 
     for a taxable year beginning in the calendar year in which 
     the individual's taxable year begins, and
       ``(3) an estate or trust.
       ``(d) Limitation Based on Adjusted Gross Income.--
       ``(1) In general.--The amount of the credit allowed by 
     subsection (a) (determined without regard to this subsection 
     and subsection (f)) shall be reduced (but not below zero) by 
     the amount which bears the same ratio to such credit (as so 
     determined) as--
       ``(A) the excess of--
       ``(i) the taxpayer's adjusted gross income for such taxable 
     year, over
       ``(ii) $75,000, bears to
       ``(B) $5,000.
       ``(2) Special rules.--
       ``(A) Joint return or surviving spouse.--In the case of a 
     joint return or a surviving spouse (as defined in section 
     2(a)), paragraph (1) shall be applied by substituting 
     `$150,000' for `$75,000' and `$10,000' for `$5,000'.
       ``(B) Head of household.--In the case of a head of 
     household (as defined in section 2(b)), paragraph (1) shall 
     be applied by substituting `$112,500' for `$75,000' and 
     `$7,500' for `$5,000'.
       ``(e) Definitions and Special Rules.--
       ``(1) Dependent defined.--For purposes of this section, the 
     term `dependent' has the meaning given such term by section 
     152.
       ``(2) Identification number requirement.--
       ``(A) In general.--In the case of a return other than a 
     joint return, the $1,400 amount in subsection (b)(1) shall be 
     treated as being zero unless the taxpayer includes the valid 
     identification number of the taxpayer on the return of tax 
     for the taxable year.
       ``(B) Joint returns.--In the case of a joint return, the 
     $2,800 amount in subsection (b)(1) shall be treated as 
     being--
       ``(i) $1,400 if the valid identification number of only 1 
     spouse is included on the return of tax for the taxable year, 
     and
       ``(ii) zero if the valid identification number of neither 
     spouse is so included.
       ``(C) Dependents.--A dependent shall not be taken into 
     account under subsection (b)(2) unless the valid 
     identification number of such dependent is included on the 
     return of tax for the taxable year.
       ``(D) Valid identification number.--
       ``(i) In general.--For purposes of this paragraph, the term 
     `valid identification number' means a social security number 
     issued to an individual by the Social Security Administration 
     on or before the due date for filing the return for the 
     taxable year.
       ``(ii) Adoption taxpayer identification number.--For 
     purposes of subparagraph (C), in the case of a dependent who 
     is adopted or placed for adoption, the term `valid 
     identification number' shall include the adoption taxpayer 
     identification number of such dependent.
       ``(E) Special rule for members of the armed forces.--
     Subparagraph (B) shall not apply in the case where at least 1 
     spouse was a member of the Armed Forces of the United States 
     at any time during the taxable year and the valid 
     identification number of at least 1 spouse is included on the 
     return of tax for the taxable year.
       ``(F) Coordination with certain advance payments.--In the 
     case of any payment determined pursuant to subsection (g)(6), 
     a valid identification number shall be treated for purposes 
     of this paragraph as included on the taxpayer's return of tax 
     if such valid identification number is available to the 
     Secretary as described in such subsection.
       ``(G) Mathematical or clerical error authority.--Any 
     omission of a correct valid identification number required 
     under this paragraph shall be treated as a mathematical or 
     clerical error for purposes of applying section 6213(g)(2) to 
     such omission.
       ``(3) Credit treated as refundable.--The credit allowed by 
     subsection (a) shall be treated as allowed by subpart C of 
     part IV of subchapter A of chapter 1.
       ``(f) Coordination With Advance Refunds of Credit.--

[[Page H1232]]

       ``(1) Reduction of refundable credit.--The amount of the 
     credit which would (but for this paragraph) be allowable 
     under subsection (a) shall be reduced (but not below zero) by 
     the aggregate refunds and credits made or allowed to the 
     taxpayer (or, except as otherwise provided by the Secretary, 
     any dependent of the taxpayer) under subsection (g). Any 
     failure to so reduce the credit shall be treated as arising 
     out of a mathematical or clerical error and assessed 
     according to section 6213(b)(1).
       ``(2) Joint returns.--Except as otherwise provided by the 
     Secretary, in the case of a refund or credit made or allowed 
     under subsection (g) with respect to a joint return, half of 
     such refund or credit shall be treated as having been made or 
     allowed to each individual filing such return.
       ``(g) Advance Refunds and Credits.--
       ``(1) In general.--Subject to paragraphs (5) and (6), each 
     individual who was an eligible individual for such 
     individual's first taxable year beginning in 2019 shall be 
     treated as having made a payment against the tax imposed by 
     chapter 1 for such taxable year in an amount equal to the 
     advance refund amount for such taxable year.
       ``(2) Advance refund amount.--
       ``(A) In general.--For purposes of paragraph (1), the 
     advance refund amount is the amount that would have been 
     allowed as a credit under this section for such taxable year 
     if this section (other than subsection (f) and this 
     subsection) had applied to such taxable year.
       ``(B) Treatment of deceased individuals.--For purposes of 
     determining the advance refund amount with respect to such 
     taxable year--
       ``(i) any individual who was deceased before January 1, 
     2021, shall be treated for purposes of applying subsection 
     (e)(2) in the same manner as if the valid identification 
     number of such person was not included on the return of tax 
     for such taxable year (except that subparagraph (E) thereof 
     shall not apply),
       ``(ii) notwithstanding clause (i), in the case of a joint 
     return with respect to which only 1 spouse is deceased before 
     January 1, 2021, such deceased spouse was a member of the 
     Armed Forces of the United States at any time during the 
     taxable year, and the valid identification number of such 
     deceased spouse is included on the return of tax for the 
     taxable year, the valid identification number of 1 (and only 
     1) spouse shall be treated as included on the return of tax 
     for the taxable year for purposes of applying subsection 
     (e)(2)(B) with respect to such joint return, and
       ``(iii) no amount shall be determined under subsection 
     (e)(2) with respect to any dependent of the taxpayer if the 
     taxpayer (both spouses in the case of a joint return) was 
     deceased before January 1, 2021.
       ``(3) Timing and manner of payments.--The Secretary shall, 
     subject to the provisions of this title and consistent with 
     rules similar to the rules of subparagraphs (B) and (C) of 
     section 6428A(f)(3), refund or credit any overpayment 
     attributable to this subsection as rapidly as possible, 
     consistent with a rapid effort to make payments attributable 
     to such overpayments electronically if appropriate. No refund 
     or credit shall be made or allowed under this subsection 
     after December 31, 2021.
       ``(4) No interest.--No interest shall be allowed on any 
     overpayment attributable to this subsection.
       ``(5) Application to individuals who have filed a return of 
     tax for 2020.--
       ``(A) Application to 2020 returns filed at time of initial 
     determination.--If, at the time of any determination made 
     pursuant to paragraph (3), the individual referred to in 
     paragraph (1) has filed a return of tax for the individual's 
     first taxable year beginning in 2020, paragraph (1) shall be 
     applied with respect to such individual by substituting 
     `2020' for `2019'.
       ``(B) Additional payment.--
       ``(i) In general.--In the case of any individual who files, 
     before the additional payment determination date, a return of 
     tax for such individual's first taxable year beginning in 
     2020, the Secretary shall make a payment (in addition to any 
     payment made under paragraph (1)) to such individual equal to 
     the excess (if any) of--

       ``(I) the amount which would be determined under paragraph 
     (1) (after the application of subparagraph (A)) by applying 
     paragraph (1) as of the additional payment determination 
     date, over
       ``(II) the amount of any payment made with respect to such 
     individual under paragraph (1).

       ``(ii) Additional payment determination date.--The term 
     `additional payment determination date' means the earlier 
     of--

       ``(I) the date which is 90 days after the 2020 calendar 
     year filing deadline, or
       ``(II) September 1, 2021.

       ``(iii) 2020 calendar year filing deadline.--The term `2020 
     calendar year filing deadline' means the date specified in 
     section 6072(a) with respect to returns for calendar year 
     2020. Such date shall be determined after taking into account 
     any period disregarded under section 7508A if such disregard 
     applies to substantially all returns for calendar year 2020 
     to which section 6072(a) applies.
       ``(6) Application to certain individuals who have not filed 
     a return of tax for 2019 or 2020 at time of determination.--
     In the case of any individual who, at the time of any 
     determination made pursuant to paragraph (3), has filed a tax 
     return for neither the year described in paragraph (1) nor 
     for the year described in paragraph (5)(A), the Secretary 
     shall, consistent with rules similar to the rules of section 
     6428A(f)(5)(H)(i), apply paragraph (1) on the basis of 
     information available to the Secretary and shall, on the 
     basis of such information, determine the advance refund 
     amount with respect to such individual without regard to 
     subsection (d) unless the Secretary has reason to know that 
     such amount would otherwise be reduced by reason of such 
     subsection.
       ``(7) Special rule related to time of filing return.--
     Solely for purposes of this subsection, a return of tax shall 
     not be treated as filed until such return has been processed 
     by the Internal Revenue Service.
       ``(8) Restriction on use of certain previously issued 
     prepaid debit cards.--Payments made by the Secretary to 
     individuals under this section shall not be in the form of an 
     increase in the balance of any previously issued prepaid 
     debit card if, as of the time of the issuance of such card, 
     such card was issued solely for purposes of making payments 
     under section 6428 or 6428A.
       ``(h) Regulations.--The Secretary shall prescribe such 
     regulations or other guidance as may be necessary or 
     appropriate to carry out the purposes of this section, 
     including--
       ``(1) regulations or other guidance providing taxpayers the 
     opportunity to provide the Secretary information sufficient 
     to allow the Secretary to make payments to such taxpayers 
     under subsection (g) (including the determination of the 
     amount of such payment) if such information is not otherwise 
     available to the Secretary, and
       ``(2) regulations or other guidance to ensure to the 
     maximum extent administratively practicable that, in 
     determining the amount of any credit under subsection (a) and 
     any credit or refund under subsection (g), an individual is 
     not taken into account more than once, including by different 
     taxpayers and including by reason of a change in joint return 
     status or dependent status between the taxable year for which 
     an advance refund amount is determined and the taxable year 
     for which a credit under subsection (a) is determined.
       ``(i) Outreach.--The Secretary shall carry out a robust and 
     comprehensive outreach program to ensure that all taxpayers 
     described in subsection (h)(1) learn of their eligibility for 
     the advance refunds and credits under subsection (g); are 
     advised of the opportunity to receive such advance refunds 
     and credits as provided under subsection (h)(1); and are 
     provided assistance in applying for such advance refunds and 
     credits.''.
       (b) Treatment of Certain Possessions.--
       (1) Payments to possessions with mirror code tax systems.--
     The Secretary of the Treasury shall pay to each possession of 
     the United States which has a mirror code tax system amounts 
     equal to the loss (if any) to that possession by reason of 
     the amendments made by this section. Such amounts shall be 
     determined by the Secretary of the Treasury based on 
     information provided by the government of the respective 
     possession.
       (2) Payments to other possessions.--The Secretary of the 
     Treasury shall pay to each possession of the United States 
     which does not have a mirror code tax system amounts 
     estimated by the Secretary of the Treasury as being equal to 
     the aggregate benefits (if any) that would have been provided 
     to residents of such possession by reason of the amendments 
     made by this section if a mirror code tax system had been in 
     effect in such possession. The preceding sentence shall not 
     apply unless the respective possession has a plan, which has 
     been approved by the Secretary of the Treasury, under which 
     such possession will promptly distribute such payments to its 
     residents.
       (3) Inclusion of administrative expenses.--The Secretary of 
     the Treasury shall pay to each possession of the United 
     States to which the Secretary makes a payment under paragraph 
     (1) or (2) an amount equal to the lesser of--
       (A) the increase (if any) of the administrative expenses of 
     such possession--
       (i) in the case of a possession described in paragraph (1), 
     by reason of the amendments made by this section, and
       (ii) in the case of a possession described in paragraph 
     (2), by reason of carrying out the plan described in such 
     paragraph, or
       (B) $500,000 ($10,000,000 in the case of Puerto Rico).
     The amount described in subparagraph (A) shall be determined 
     by the Secretary of the Treasury based on information 
     provided by the government of the respective possession.
       (4) Coordination with credit allowed against united states 
     income taxes.--No credit shall be allowed against United 
     States income taxes under section 6428B of the Internal 
     Revenue Code of 1986 (as added by this section), nor shall 
     any credit or refund be made or allowed under subsection (g) 
     of such section, to any person--
       (A) to whom a credit is allowed against taxes imposed by 
     the possession by reason of the amendments made by this 
     section, or
       (B) who is eligible for a payment under a plan described in 
     paragraph (2).
       (5) Mirror code tax system.--For purposes of this 
     subsection, the term ``mirror code tax system'' means, with 
     respect to any possession of the United States, the income 
     tax system of such possession if the income tax liability of 
     the residents of such possession under such system is 
     determined by reference to the income tax laws of the United 
     States as if such possession were the United States.
       (6) Treatment of payments.--For purposes of section 1324 of 
     title 31, United States Code, the payments under this 
     subsection shall be treated in the same manner as a refund 
     due from a credit provision referred to in subsection (b)(2) 
     of such section.
       (c) Administrative Provisions.--
       (1) Definition of deficiency.--Section 6211(b)(4)(A) of the 
     Internal Revenue Code of 1986 is amended by striking ``6428, 
     and 6428A'' and inserting ``6428, 6428A, and 6428B''.
       (2) Exception from reduction or offset.--Any refund payable 
     by reason of section 6428B(g) of the Internal Revenue Code of 
     1986 (as added by this section), or any such refund payable 
     by reason of subsection (b) of this section, shall not be--

[[Page H1233]]

       (A) subject to reduction or offset pursuant to subsection 
     (c), (d), (e), or (f) of section 6402 of the Internal Revenue 
     Code of 1986 or any similar authority permitting offset, or
       (B) reduced or offset by other assessed Federal taxes that 
     would otherwise be subject to levy or collection.
       (3) Conforming amendments.--
       (A) Paragraph (2) of section 1324(b) of title 31, United 
     States Code, is amended by inserting ``6428B,'' after 
     ``6428A,''.
       (B) The table of sections for subchapter B of chapter 65 of 
     the Internal Revenue Code of 1986 is amended by inserting 
     after the item relating to section 6428A the following new 
     item:

``Sec. 6428B. 2021 recovery rebates to individuals.''.
       (d) Appropriations.--Immediately upon the enactment of this 
     Act, in addition to amounts otherwise available, there are 
     appropriated for fiscal year 2021, out of any money in the 
     Treasury not otherwise appropriated:
       (1) $1,464,500,000 to remain available until September 30, 
     2023 for necessary expenses for the Internal Revenue Service 
     for the administration of the advance payments, the provision 
     of taxpayer assistance, and the furtherance of integrated, 
     modernized, and secure Internal Revenue Service systems, of 
     which up to $20,000,000 is available for premium pay for 
     services related to the development of information technology 
     as determined by the Commissioner of the Internal Revenue 
     occurring between January 1, 2020 and December 31, 2022, and 
     all of which shall supplement and not supplant any other 
     appropriations that may be available for this purpose.
       (2) $7,000,000 to remain available until September 30, 
     2022, for necessary expenses for the Bureau of the Fiscal 
     Service to carry out this section (and the amendments made by 
     this section), which shall supplement and not supplant any 
     other appropriations that may be available for this purpose, 
     and
       (3) $8,000,000 to remain available until September 30, 
     2023, for the Treasury Inspector General for Tax 
     Administration for the purposes of overseeing activities 
     related to the administration of this section (and the 
     amendments made by this section), which shall supplement and 
     not supplant any other appropriations that may be available 
     for this purpose.

                        PART 2--CHILD TAX CREDIT

     SEC. 9611. CHILD TAX CREDIT IMPROVEMENTS FOR 2021.

       (a) In General.--Section 24 of the Internal Revenue Code of 
     1986 is amended by adding at the end the following new 
     subsection:
       ``(i) Special Rules for 2021.--In the case of any taxable 
     year beginning after December 31, 2020, and before January 1, 
     2022--
       ``(1) Refundable credit.--If the taxpayer (in the case of a 
     joint return, either spouse) has a principal place of abode 
     in the United States (determined as provided in section 32) 
     for more than one-half of the taxable year or is a bona fide 
     resident of Puerto Rico (within the meaning of section 
     937(a)) for such taxable year--
       ``(A) subsection (d) shall not apply, and
       ``(B) so much of the credit determined under subsection (a) 
     (after application of subparagraph (A)) as does not exceed 
     the amount of such credit which would be so determined 
     without regard to subsection (h)(4) shall be allowed under 
     subpart C (and not allowed under this subpart).
       ``(2) 17-year-olds eligible for treatment as qualifying 
     children.--This section shall be applied--
       ``(A) by substituting `age 18' for `age 17' in subsection 
     (c)(1), and
       ``(B) by substituting `described in subsection (c) 
     (determined after the application of subsection (i)(2)(A))' 
     for `described in subsection (c)' in subsection (h)(4)(A).
       ``(3) Credit amount.--Subsection (h)(2) shall not apply and 
     subsection (a) shall be applied by substituting `$3,000 
     ($3,600 in the case of a qualifying child who has not 
     attained age 6 as of the close of the calendar year in which 
     the taxable year of the taxpayer begins)' for `$1,000'.
       ``(4) Reduction of increased credit amount based on 
     modified adjusted gross income.--
       ``(A) In general.--The amount of the credit allowable under 
     subsection (a) (determined without regard to subsection (b)) 
     shall be reduced by $50 for each $1,000 (or fraction thereof) 
     by which the taxpayer's modified adjusted gross income (as 
     defined in subsection (b)) exceeds the applicable threshold 
     amount.
       ``(B) Applicable threshold amount.--For purposes of this 
     paragraph, the term `applicable threshold amount' means--
       ``(i) $150,000, in the case of a joint return or surviving 
     spouse (as defined in section 2(a)) ,
       ``(ii) $112,500, in the case of a head of household (as 
     defined in section 2(b)), and
       ``(iii) $75,000, in any other case.
       ``(C) Limitation on reduction.--
       ``(i) In general.--The amount of the reduction under 
     subparagraph (A) shall not exceed the lesser of--

       ``(I) the applicable credit increase amount, or
       ``(II) 5 percent of the applicable phaseout threshold 
     range.

       ``(ii) Applicable credit increase amount.--For purposes of 
     this subparagraph, the term `applicable credit increase 
     amount' means the excess (if any) of--

       ``(I) the amount of the credit allowable under this section 
     for the taxable year determined without regard to this 
     paragraph and subsection (b), over
       ``(II) the amount of such credit as so determined and 
     without regard to paragraph (3).

       ``(iii) Applicable phaseout threshold range.--For purposes 
     of this subparagraph, the term `applicable phaseout threshold 
     range' means the excess of--

       ``(I) the threshold amount applicable to the taxpayer under 
     subsection (b) (determined after the application of 
     subsection (h)(3)), over
       ``(II) the applicable threshold amount applicable to the 
     taxpayer under this paragraph.

       ``(D) Coordination with limitation on overall credit.--
     Subsection (b) shall be applied by substituting `the credit 
     allowable under subsection (a) (determined after the 
     application of subsection (i)(4)(A)' for `the credit 
     allowable under subsection (a)'.''.
       (b) Advance Payment of Credit.--
       (1) In general.--Chapter 77 of such Code is amended by 
     inserting after section 7527 the following new section:

     ``SEC. 7527A. ADVANCE PAYMENT OF CHILD TAX CREDIT.

       ``(a) In General.--The Secretary shall establish a program 
     for making periodic payments to taxpayers which, in the 
     aggregate during any calendar year, equal the annual advance 
     amount determined with respect to such taxpayer for such 
     calendar year. Except as provided in subsection (b)(3)(B), 
     the periodic payments made to any taxpayer for any calendar 
     year shall be in equal amounts.
       ``(b) Annual Advance Amount.--For purposes of this 
     section--
       ``(1) In general.--Except as otherwise provided in this 
     subsection, the term `annual advance amount' means, with 
     respect to any taxpayer for any calendar year, the amount (if 
     any) which is estimated by the Secretary as being equal to 50 
     percent of the amount which would be treated as allowed under 
     subpart C of part IV of subchapter A of chapter 1 by reason 
     of section 24(i)(1) for the taxpayer's taxable year beginning 
     in such calendar year if--
       ``(A) the status of the taxpayer as a taxpayer described in 
     section 24(i)(1) is determined with respect to the reference 
     taxable year,
       ``(B) the taxpayer's modified adjusted gross income for 
     such taxable year is equal to the taxpayer's modified 
     adjusted gross income for the reference taxable year,
       ``(C) the only children of such taxpayer for such taxable 
     year are qualifying children properly claimed on the 
     taxpayer's return of tax for the reference taxable year, and
       ``(D) the ages of such children (and the status of such 
     children as qualifying children) are determined for such 
     taxable year by taking into account the passage of time since 
     the reference taxable year.
       ``(2) Reference taxable year.--Except as provided in 
     paragraph (3)(A), the term `reference taxable year' means, 
     with respect to any taxpayer for any calendar year, the 
     taxpayer's taxable year beginning in the preceding calendar 
     year or, in the case of taxpayer who did not file a return of 
     tax for such taxable year, the taxpayer's taxable year 
     beginning in the second preceding calendar year.
       ``(3) Modifications during calendar year.--
       ``(A) In general.--The Secretary may modify, during any 
     calendar year, the annual advance amount with respect to any 
     taxpayer for such calendar year to take into account--
       ``(i) a return of tax filed by such taxpayer during such 
     calendar year (and the taxable year to which such return 
     relates may be taken into account as the reference taxable 
     year), and
       ``(ii) any other information provided by the taxpayer to 
     the Secretary which allows the Secretary to determine 
     payments under subsection (a) which, in the aggregate during 
     any taxable year of the taxpayer, more closely total the 
     Secretary's estimate of the amount treated as allowed under 
     subpart C of part IV of subchapter A of chapter 1 by reason 
     of section 24(i)(1) for such taxable year of such taxpayer.
       ``(B) Adjustment to reflect excess or deficit in prior 
     payments.--In the case of any modification of the annual 
     advance amount under subparagraph (A), the Secretary may 
     adjust the amount of any periodic payment made after the date 
     of such modification to properly take into account the amount 
     by which any periodic payment made before such date was 
     greater than or less than the amount that such payment would 
     have been on the basis of the annual advance amount as so 
     modified.
       ``(4) Determination of status.--If information contained in 
     the taxpayer's return of tax for the reference taxable year 
     does not establish the status of the taxpayer as being 
     described in section 24(i)(1), the Secretary shall, for 
     purposes of paragraph (1)(A), determine such status based on 
     information known to the Secretary.
       ``(5) Treatment of certain deaths.--A child shall not be 
     taken into account in determining the annual advance amount 
     under paragraph (1) if the death of such child is known to 
     the Secretary as of the beginning of the calendar year for 
     which the estimate under such paragraph is made.
       ``(c) On-line Information Portal.--The Secretary shall 
     establish an on-line portal which allows taxpayers to--
       ``(1) elect not to receive payments under this section, and
       ``(2) provide information to the Secretary which would be 
     relevant to a modification under subsection (b)(3)(B) of the 
     annual advance amount, including information regarding--
       ``(A) a change in the number of the taxpayer's qualifying 
     children, including by reason of the birth of a child,
       ``(B) a change in the taxpayer's marital status,
       ``(C) a significant change in the taxpayer's income, and
       ``(D) any other factor which the Secretary may provide.
       ``(d) Notice of Payments.--Not later than January 31 of the 
     calendar year following any calendar year during which the 
     Secretary makes one or more payments to any taxpayer under 
     this section, the Secretary shall provide such taxpayer with 
     a written notice which includes the taxpayer's taxpayer 
     identity (as defined in section 6103(b)(6)), the aggregate 
     amount of such payments made to such taxpayer during

[[Page H1234]]

     such calendar year, and such other information as the 
     Secretary determines appropriate.
       ``(e) Administrative Provisions.--
       ``(1) Application of electronic funds payment 
     requirement.--The payments made by the Secretary under 
     subsection (a) shall be made by electronic funds transfer to 
     the same extent and in the same manner as if such payments 
     were Federal payments not made under this title.
       ``(2) Application of certain rules.--Rules similar to the 
     rules of subparagraphs (B) and (C) of section 6428A(f)(3) 
     shall apply for purposes of this section.
       ``(3) Exception from reduction or offset.--Any payment made 
     to any individual under this section shall not be--
       ``(A) subject to reduction or offset pursuant to subsection 
     (c), (d), (e), or (f) of section 6402 or any similar 
     authority permitting offset, or
       ``(B) reduced or offset by other assessed Federal taxes 
     that would otherwise be subject to levy or collection.
       ``(4) Application of advance payments in the possessions of 
     the united states.--
       ``(A) In general.--The advance payment amount determined 
     under this section shall be determined--
       ``(i) by applying section 24(i)(1) without regard to the 
     phrase `or is a bona fide resident of Puerto Rico (within the 
     meaning of section 937(a))', and
       ``(ii) without regard to section 24(k)(3)(C)(ii)(I).
       ``(B) Mirror code possessions.--In the case of any 
     possession of the United States with a mirror code tax system 
     (as defined in section 24(k)), this section shall not be 
     treated as part of the income tax laws of the United States 
     for purposes of determining the income tax law of such 
     possession unless such possession elects to have this section 
     be so treated.
       ``(C) Administrative expenses of advance payments.--
       ``(i) Mirror code possessions.--In the case of any 
     possession described in subparagraph (B) which makes the 
     election described in such subparagraph, the amount otherwise 
     paid by the Secretary to such possession under section 
     24(k)(1)(A) with respect to taxable years beginning in 2021 
     shall be increased by $300,000 if such possession has a plan, 
     which has been approved by the Secretary, for making advance 
     payments consistent with such election.
       ``(ii) American samoa.--The amount otherwise paid by the 
     Secretary to American Samoa under subparagraph (A) of section 
     24(k)(3) with respect to taxable years beginning in 2021 
     shall be increased by $300,000 if the plan described in 
     subparagraph (B) of such section includes a program, which 
     has been approved by the Secretary, for making advance 
     payments under rules similar to the rules of this section.
       ``(iii) Timing of payment.--The Secretary may pay, upon the 
     request of the possession of the United States to which the 
     payment is to be made, the amount of the increase determined 
     under clause (i) or (ii) immediately upon approval of the 
     plan referred to in such clause, respectively.
       ``(f) Application.--No payments shall be made under the 
     program established under subsection (a) with respect to--
       ``(1) any period before July 1, 2021, or
       ``(2) any period after December 31, 2021.
       ``(g) Regulations.--The Secretary shall issue such 
     regulations or other guidance as the Secretary determines 
     necessary or appropriate to carry out the purposes of this 
     section and subsections (i)(1) and (j) of section 24, 
     including regulations or other guidance which provides for 
     the application of such provisions where the filing status of 
     the taxpayer for a taxable year is different from the status 
     used for determining the annual advance amount.''.
       (2) Reconciliation of credit and advance credit.--Section 
     24 of such Code, as amended by the preceding provision of 
     this Act, is amended by adding at the end the following new 
     subsection:
       ``(j) Reconciliation of Credit and Advance Credit.--
       ``(1) In general.--The amount of the credit allowed under 
     this section to any taxpayer for any taxable year shall be 
     reduced (but not below zero) by the aggregate amount of 
     payments made under section 7527A to such taxpayer during 
     such taxable year. Any failure to so reduce the credit shall 
     be treated as arising out of a mathematical or clerical error 
     and assessed according to section 6213(b)(1).
       ``(2) Excess advance payments.--
       ``(A) In general.--If the aggregate amount of payments 
     under section 7527A to the taxpayer during the taxable year 
     exceeds the amount of the credit allowed under this section 
     to such taxpayer for such taxable year (determined without 
     regard to paragraph (1)), the tax imposed by this chapter for 
     such taxable year shall be increased by the amount of such 
     excess. Any failure to so increase the tax shall be treated 
     as arising out of a mathematical or clerical error and 
     assessed according to section 6213(b)(1).
       ``(B) Safe harbor based on modified adjusted gross 
     income.--
       ``(i) In general.--In the case of a taxpayer whose modified 
     adjusted gross income (as defined in subsection (b)) for the 
     taxable year does not exceed 200 percent of the applicable 
     income threshold, the amount of the increase determined under 
     subparagraph (A) with respect to such taxpayer for such 
     taxable year shall be reduced (but not below zero) by the 
     safe harbor amount.
       ``(ii) Phase out of safe harbor amount.--In the case of a 
     taxpayer whose modified adjusted gross income (as defined in 
     subsection (b)) for the taxable year exceeds the applicable 
     income threshold, the safe harbor amount otherwise in effect 
     under clause (i) shall be reduced by the amount which bears 
     the same ratio to such amount as such excess bears to the 
     applicable income threshold.
       ``(iii) Applicable income threshold.--For purposes of this 
     subparagraph, the term `applicable income threshold' means--

       ``(I) $60,000 in the case of a joint return or surviving 
     spouse (as defined in section 2(a)),
       ``(II) $50,000 in the case of a head of household, and
       ``(III) $40,000 in any other case.

       ``(iv) Safe harbor amount.--For purposes of this 
     subparagraph, the term `safe harbor amount' means, with 
     respect to any taxable year, the product of--

       ``(I) $2,000, multiplied by
       ``(II) the excess (if any) of the number of qualified 
     children taken into account in determining the annual advance 
     amount with respect to the taxpayer under section 7527A with 
     respect to months beginning in such taxable year, over the 
     number of qualified children taken into account in 
     determining the credit allowed under this section for such 
     taxable year.''.

       (3) Coordination with wage withholding.--Section 
     3402(f)(1)(C) of such Code is amended by striking ``section 
     24(a)'' and inserting ``section 24 (determined after 
     application of subsection (j) thereof)''.
       (4) Conforming amendments.--
       (A) Section 26(b)(2) of such Code is amended by striking 
     ``and'' at the end of subparagraph (X), by striking the 
     period at the end of subparagraph (Y) and inserting ``, 
     and'', and by adding at the end the following new 
     subparagraph:
       ``(Z) section 24(j)(2) (relating to excess advance 
     payments).''.
       (B) Section 6211(b)(4)(A) of such Code, as amended by the 
     preceding provisions of this subtitle, is amended--
       (i) by striking ``24(d)'' and inserting ``24 by reason of 
     subsections (d) and (i)(1) thereof'', and
       (ii) by striking ``and 6428B'' and inserting ``6428B, and 
     7527A''.
       (C) Paragraph (2) of section 1324(b) of title 31, United 
     States Code, is amended--
       (i) by inserting ``24,'' before ``25A'', and
       (ii) by striking `` or 6431'' and inserting ``6431, or 
     7527A''.
       (D) The table of sections for chapter 77 of the Internal 
     Revenue Code of 1986 is amended by inserting after the item 
     relating to section 7527 the following new item:

``Sec. 7527A. Advance payment of child tax credit.''.
       (5) Appropriations to carry out advance payments.--
     Immediately upon the enactment of this Act, in addition to 
     amounts otherwise available, there are appropriated for 
     fiscal year 2021, out of any money in the Treasury not 
     otherwise appropriated:
       (A) $397,200,000 to remain available until September 30, 
     2022, for necessary expenses for the Internal Revenue Service 
     to carry out this section (and the amendments made by this 
     section), which shall supplement and not supplant any other 
     appropriations that may be available for this purpose, and
       (B) $16,200,000 to remain available until September 30, 
     2022, for necessary expenses for the Bureau of the Fiscal 
     Service to carry out this section (and the amendments made by 
     this section), which shall supplement and not supplant any 
     other appropriations that may be available for this purpose.
       (c) Effective Date.--
       (1) In general.--The amendments made by this section shall 
     apply to taxable years beginning after December 31, 2020.
       (2) Establishment of advance payment program.--The 
     Secretary of the Treasury (or the Secretary's designee) shall 
     establish the program described in section 7527A of the 
     Internal Revenue Code of 1986 as soon as practicable after 
     the date of the enactment of this Act, except that the 
     Secretary shall ensure that the timing of the establishment 
     of such program does not interfere with carrying out section 
     6428B(g) as rapidly as possible.

     SEC. 9612. APPLICATION OF CHILD TAX CREDIT IN POSSESSIONS.

       (a) In General.--Section 24 of the Internal Revenue Code of 
     1986, as amended by the preceding provisions of this Act, is 
     amended by adding at the end the following new subsection:
       ``(k) Application of Credit in Possessions.--
       ``(1) Mirror code possessions.--
       ``(A) In general.--The Secretary shall pay to each 
     possession of the United States with a mirror code tax system 
     amounts equal to the loss (if any) to that possession by 
     reason of the application of this section (determined without 
     regard to this subsection) with respect to taxable years 
     beginning after 2020. Such amounts shall be determined by the 
     Secretary based on information provided by the government of 
     the respective possession.
       ``(B) Coordination with credit allowed against united 
     states income taxes.--No credit shall be allowed under this 
     section for any taxable year to any individual to whom a 
     credit is allowable against taxes imposed by a possession of 
     the United States with a mirror code tax system by reason of 
     the application of this section in such possession for such 
     taxable year.
       ``(C) Mirror code tax system.--For purposes of this 
     paragraph, the term `mirror code tax system' means, with 
     respect to any possession of the United States, the income 
     tax system of such possession if the income tax liability of 
     the residents of such possession under such system is 
     determined by reference to the income tax laws of the United 
     States as if such possession were the United States.
       ``(2) Puerto rico.--
       ``(A) Application to taxable years in 2021.--
       ``(i) For application of refundable credit to residents of 
     Puerto Rico, see subsection (i)(1).
       ``(ii) For nonapplication of advance payment to residents 
     of Puerto Rico, see section 7527A(e)(4)(A).

[[Page H1235]]

       ``(B) Application to taxable years after 2021.--In the case 
     of any bona fide resident of Puerto Rico (within the meaning 
     of section 937(a)) for any taxable year beginning after 
     December 31, 2021--
       ``(i) the credit determined under this section shall be 
     allowable to such resident, and
       ``(ii) subsection (d)(1)(B)(ii) shall be applied without 
     regard to the phrase `in the case of a taxpayer with 3 or 
     more qualifying children'.
       ``(3) American samoa.--
       ``(A) In general.--The Secretary shall pay to American 
     Samoa amounts estimated by the Secretary as being equal to 
     the aggregate benefits that would have been provided to 
     residents of American Samoa by reason of the application of 
     this section for taxable years beginning after 2020 if the 
     provisions of this section had been in effect in American 
     Samoa (applied as if American Samoa were the United States 
     and without regard to the application of this section to bona 
     fide residents of Puerto Rico under subsection (i)(1)).
       ``(B) Distribution requirement.--Subparagraph (A) shall not 
     apply unless American Samoa has a plan, which has been 
     approved by the Secretary, under which American Samoa will 
     promptly distribute such payments to its residents.
       ``(C) Coordination with credit allowed against united 
     states income taxes.--
       ``(i) In general.--In the case of a taxable year with 
     respect to which a plan is approved under subparagraph (B), 
     this section (other than this subsection) shall not apply to 
     any individual eligible for a distribution under such plan.
       ``(ii) Application of section in event of absence of 
     approved plan.--In the case of a taxable year with respect to 
     which a plan is not approved under subparagraph (B)--

       ``(I) if such taxable year begins in 2021, subsection 
     (i)(1) shall be applied by substituting `bona fide resident 
     of Puerto Rico or American Samoa' for `bona fide resident of 
     Puerto Rico', and
       ``(II) if such taxable year begins after December 31, 2021, 
     rules similar to the rules of paragraph (2)(B) shall apply 
     with respect to bona fide residents of American Samoa (within 
     the meaning of section 937(a)).

       ``(4) Treatment of payments.--For purposes of section 1324 
     of title 31, United States Code, the payments under this 
     subsection shall be treated in the same manner as a refund 
     due from a credit provision referred to in subsection (b)(2) 
     of such section.''.
       (b) Effective Date.--The amendments made by this section 
     shall apply to taxable years beginning after December 31, 
     2020.

                    PART 3--EARNED INCOME TAX CREDIT

     SEC. 9621. STRENGTHENING THE EARNED INCOME TAX CREDIT FOR 
                   INDIVIDUALS WITH NO QUALIFYING CHILDREN.

       (a) Special Rules for 2021.--Section 32 of the Internal 
     Revenue Code of 1986 is amended by adding at the end the 
     following new subsection:
       ``(n) Special Rules for Individuals Without Qualifying 
     Children.--In the case of any taxable year beginning after 
     December 31, 2020, and before January 1, 2022--
       ``(1) Decrease in minimum age for credit.--
       ``(A) In general.--Subsection (c)(1)(A)(ii)(II) shall be 
     applied by substituting `the applicable minimum age' for `age 
     25'.
       ``(B) Applicable minimum age.--For purposes of this 
     paragraph, the term `applicable minimum age' means--
       ``(i) except as otherwise provided in this subparagraph, 
     age 19,
       ``(ii) in the case of a specified student (other than a 
     qualified former foster youth or a qualified homeless youth), 
     age 24, and
       ``(iii) in the case of a qualified former foster youth or a 
     qualified homeless youth, age 18.
       ``(C) Specified student.--For purposes of this paragraph, 
     the term `specified student' means, with respect to any 
     taxable year, an individual who is an eligible student (as 
     defined in section 25A(b)(3)) during at least 5 calendar 
     months during the taxable year.
       ``(D) Qualified former foster youth.--For purposes of this 
     paragraph, the term `qualified former foster youth' means an 
     individual who--
       ``(i) on or after the date that such individual attained 
     age 14, was in foster care provided under the supervision or 
     administration of an entity administering (or eligible to 
     administer) a plan under part B or part E of title IV of the 
     Social Security Act (without regard to whether Federal 
     assistance was provided with respect to such child under such 
     part E), and
       ``(ii) provides (in such manner as the Secretary may 
     provide) consent for entities which administer a plan under 
     part B or part E of title IV of the Social Security Act to 
     disclose to the Secretary information related to the status 
     of such individual as a qualified former foster youth.
       ``(E) Qualified homeless youth.--For purposes of this 
     paragraph, the term `qualified homeless youth' means, with 
     respect to any taxable year, an individual who certifies, in 
     a manner as provided by the Secretary, that such individual 
     is either an unaccompanied youth who is a homeless child or 
     youth, or is unaccompanied, at risk of homelessness, and 
     self-supporting.
       ``(2) Elimination of maximum age for credit.--Subsection 
     (c)(1)(A)(ii)(II) shall be applied without regard to the 
     phrase `but not attained age 65'.
       ``(3) Increase in credit and phaseout percentages.--The 
     table contained in subsection (b)(1) shall be applied by 
     substituting `15.3' for `7.65' each place it appears therein.
       ``(4) Increase in earned income and phaseout amounts.--
       ``(A) In general.--The table contained in subsection 
     (b)(2)(A) shall be applied--
       ``(i) by substituting `$9,820' for `$4,220', and
       ``(ii) by substituting `$11,610' for `$5,280'.
       ``(B) Coordination with inflation adjustment.--Subsection 
     (j) shall not apply to any dollar amount specified in this 
     paragraph.''.
       (b) Information Return Matching.--As soon as practicable, 
     the Secretary of the Treasury (or the Secretary's delegate) 
     shall develop and implement procedures to use information 
     returns under section 6050S (relating to returns relating to 
     higher education tuition and related expenses) to check the 
     status of individuals as specified students for purposes of 
     section 32(n)(1)(B)(ii) of the Internal Revenue Code of 1986 
     (as added by this section).
       (c) Effective Date.--The amendment made by this section 
     shall apply to taxable years beginning after December 31, 
     2020.

     SEC. 9622. TAXPAYER ELIGIBLE FOR CHILDLESS EARNED INCOME 
                   CREDIT IN CASE OF QUALIFYING CHILDREN WHO FAIL 
                   TO MEET CERTAIN IDENTIFICATION REQUIREMENTS.

       (a) In General.--Section 32(c)(1) of the Internal Revenue 
     Code of 1986 is amended by striking subparagraph (F).
       (b) Effective Date.--The amendment made by this section 
     shall apply to taxable years beginning after December 31, 
     2020.

     SEC. 9623. CREDIT ALLOWED IN CASE OF CERTAIN SEPARATED 
                   SPOUSES.

       (a) In General.--Section 32(d) of the Internal Revenue Code 
     of 1986 is amended--
       (1) by striking ``Married Individuals.--In the case of'' 
     and inserting the following: ``Married Individuals.--
       ``(1) In general.--In the case of'', and
       (2) by adding at the end the following new paragraph:
       ``(2) Determination of marital status.--For purposes of 
     this section--
       ``(A) In general.--Except as provided in subparagraph (B), 
     marital status shall be determined under section 7703(a).
       ``(B) Special rule for separated spouse.--An individual 
     shall not be treated as married if such individual--
       ``(i) is married (as determined under section 7703(a)) and 
     does not file a joint return for the taxable year,
       ``(ii) resides with a qualifying child of the individual 
     for more than one-half of such taxable year, and
       ``(iii)(I) during the last 6 months of such taxable year, 
     does not have the same principal place of abode as the 
     individual's spouse, or
       ``(II) has a decree, instrument, or agreement (other than a 
     decree of divorce) described in section 121(d)(3)(C) with 
     respect to the individual's spouse and is not a member of the 
     same household with the individual's spouse by the end of the 
     taxable year.''.
       (b) Conforming Amendments.--
       (1) Section 32(c)(1)(A) of such Code is amended by striking 
     the last sentence.
       (2) Section 32(c)(1)(E)(ii) of such Code is amended by 
     striking ``(within the meaning of section 7703)''.
       (3) Section 32(d)(1) of such Code, as amended by subsection 
     (a), is amended by striking ``(within the meaning of section 
     7703)''.
       (c) Effective Date.--The amendments made by this section 
     shall apply to taxable years beginning after December 31, 
     2020.

     SEC. 9624. MODIFICATION OF DISQUALIFIED INVESTMENT INCOME 
                   TEST.

       (a) In General.--Section 32(i) of the Internal Revenue Code 
     of 1986 is amended by striking ``$2,200'' and inserting 
     ``$10,000''.
       (b) Inflation Adjustment.--Section 32(j)(1) of such Code is 
     amended--
       (1) in the matter preceding subparagraph (A), by inserting 
     ``(2021 in the case of the dollar amount in subsection 
     (i)(1))'' after ``2015'',
       (2) in subparagraph (B)(i)--
       (A) by striking ``subsections (b)(2)(A) and (i)(1)'' and 
     inserting ``subsection (b)(2)(A)'', and
       (B) by striking ``and'' at the end,
       (3) by striking the period at the end of subparagraph 
     (B)(ii) and inserting ``, and'', and
       (4) by inserting after subparagraph (B)(ii) the following 
     new clause:
       ``(iii) in the case of the $10,000 amount in subsection 
     (i)(1), `calendar year 2020' for `calendar year 2016'.''.
       (c) Effective Date.--The amendments made by this section 
     shall apply to taxable years beginning after December 31, 
     2020.

     SEC. 9625. APPLICATION OF EARNED INCOME TAX CREDIT IN 
                   POSSESSIONS OF THE UNITED STATES.

       (a) In General.--Chapter 77 of the Internal Revenue Code of 
     1986 is amended by adding at the end the following new 
     section:

     ``SEC. 7530. APPLICATION OF EARNED INCOME TAX CREDIT TO 
                   POSSESSIONS OF THE UNITED STATES.

       ``(a) Puerto Rico.--
       ``(1) In general.--With respect to calendar year 2021 and 
     each calendar year thereafter, the Secretary shall, except as 
     otherwise provided in this subsection, make payments to 
     Puerto Rico equal to--
       ``(A) the specified matching amount for such calendar year, 
     plus
       ``(B) in the case of calendar years 2021 through 2025, the 
     lesser of--
       ``(i) the expenditures made by Puerto Rico during such 
     calendar year for education efforts with respect to 
     individual taxpayers and tax return preparers relating to the 
     earned income tax credit, or
       ``(ii) $1,000,000.
       ``(2) Requirement to reform earned income tax credit.--The 
     Secretary shall not make any payments under paragraph (1) 
     with respect to any calendar year unless Puerto Rico has in 
     effect an earned income tax credit for taxable years 
     beginning in or with such calendar year which (relative to 
     the earned income tax credit which was in effect for taxable 
     years beginning in or with calendar year 2019) increases the 
     percentage of earned income which is allowed as a credit for 
     each group of individuals with respect to which such 
     percentage is separately stated or

[[Page H1236]]

     determined in a manner designed to substantially increase 
     workforce participation.
       ``(3) Specified matching amount.--For purposes of this 
     subsection--
       ``(A) In general.--The term `specified matching amount' 
     means, with respect to any calendar year, the lesser of--
       ``(i) the excess (if any) of--

       ``(I) the cost to Puerto Rico of the earned income tax 
     credit for taxable years beginning in or with such calendar 
     year, over
       ``(II) the base amount for such calendar year, or

       ``(ii) the product of 3, multiplied by the base amount for 
     such calendar year.
       ``(B) Base amount.--
       ``(i) Base amount for 2021.--In the case of calendar year 
     2021, the term `base amount' means the greater of--

       ``(I) the cost to Puerto Rico of the earned income tax 
     credit for taxable years beginning in or with calendar year 
     2019 (rounded to the nearest multiple of $1,000,000), or
       ``(II) $200,000,000.

       ``(ii) Inflation adjustment.--In the case of any calendar 
     year after 2021, the term `base amount' means the dollar 
     amount determined under clause (i) increased by an amount 
     equal to--

       ``(I) such dollar amount, multiplied by--
       ``(II) the cost-of-living adjustment determined under 
     section 1(f)(3) for such calendar year, determined by 
     substituting `calendar year 2020' for `calendar year 2016' in 
     subparagraph (A)(ii) thereof.

     Any amount determined under this clause shall be rounded to 
     the nearest multiple of $1,000,000.
       ``(4) Rules related to payments.--
       ``(A) Timing of payments.--The Secretary shall make 
     payments under paragraph (1) for any calendar year--
       ``(i) after receipt of such information as the Secretary 
     may require to determine such payments, and
       ``(ii) except as provided in clause (i), within a 
     reasonable period of time before the due date for individual 
     income tax returns (as determined under the laws of Puerto 
     Rico) for taxable years which began on the first day of such 
     calendar year.
       ``(B) Information.--The Secretary may require the reporting 
     of such information as the Secretary may require to carry out 
     this subsection.
       ``(C) Determination of cost of earned income tax credit.--
     For purposes of this subsection, the cost to Puerto Rico of 
     the earned income tax credit shall be determined by the 
     Secretary on the basis of the laws of Puerto Rico and shall 
     include reductions in revenues received by Puerto Rico by 
     reason of such credit and refunds attributable to such 
     credit, but shall not include any administrative costs with 
     respect to such credit.
       ``(b) Possessions With Mirror Code Tax Systems.--
       ``(1) In general.--With respect to calendar year 2021 and 
     each calendar year thereafter, the Secretary shall, except as 
     otherwise provided in this subsection, make payments to the 
     Virgin Islands, Guam, and the Commonwealth of the Northern 
     Mariana Islands equal to--
       ``(A) the cost to such possession of the earned income tax 
     credit for taxable years beginning in or with such calendar 
     year, plus
       ``(B) in the case of calendar years 2021 through 2025, the 
     lesser of--
       ``(i) the expenditures made by such possession during such 
     calendar year for education efforts with respect to 
     individual taxpayers and tax return preparers relating to 
     such earned income tax credit, or
       ``(ii) $50,000.
       ``(2) Application of certain rules.--Rules similar to the 
     rules of subparagraphs (A), (B), and (C) of subsection (a)(4) 
     shall apply for purposes of this subsection.
       ``(c) American Samoa.--
       ``(1) In general.--With respect to calendar year 2021 and 
     each calendar year thereafter, the Secretary shall, except as 
     otherwise provided in this subsection, make payments to 
     American Samoa equal to--
       ``(A) the lesser of--
       ``(i) the cost to American Samoa of the earned income tax 
     credit for taxable years beginning in or with such calendar 
     year, or
       ``(ii) $16,000,000, plus
       ``(B) in the case of calendar years 2021 through 2025, the 
     lesser of--
       ``(i) the expenditures made by American Samoa during such 
     calendar year for education efforts with respect to 
     individual taxpayers and tax return preparers relating to 
     such earned income tax credit, or
       ``(ii) $50,000.
       ``(2) Requirement to enact and maintain an earned income 
     tax credit.--The Secretary shall not make any payments under 
     paragraph (1) with respect to any calendar year unless 
     American Samoa has in effect an earned income tax credit for 
     taxable years beginning in or with such calendar year which 
     allows a refundable tax credit to individuals on the basis of 
     the taxpayer's earned income which is designed to 
     substantially increase workforce participation.
       ``(3) Inflation adjustment.--In the case of any calendar 
     year after 2021, the $16,000,000 amount in paragraph 
     (1)(A)(ii) shall be increased by an amount equal to--
       ``(A) such dollar amount, multiplied by--
       ``(B) the cost-of-living adjustment determined under 
     section 1(f)(3) for such calendar year, determined by 
     substituting `calendar year 2020' for `calendar year 2016' in 
     subparagraph (A)(ii) thereof.
     Any increase determined under this clause shall be rounded to 
     the nearest multiple of $100,000.
       ``(4) Application of certain rules.--Rules similar to the 
     rules of subparagraphs (A), (B), and (C) of subsection (a)(4) 
     shall apply for purposes of this subsection.
       ``(d) Treatment of Payments.--For purposes of section 1324 
     of title 31, United States Code, the payments under this 
     section shall be treated in the same manner as a refund due 
     from a credit provision referred to in subsection (b)(2) of 
     such section.''.
       (b) Clerical Amendment.--The table of sections for chapter 
     77 of the Internal Revenue Code of 1986 is amended by adding 
     at the end the following new item:

``Sec. 7530. Application of earned income tax credit to possessions of 
              the United States.''.

     SEC. 9626. TEMPORARY SPECIAL RULE FOR DETERMINING EARNED 
                   INCOME FOR PURPOSES OF EARNED INCOME TAX 
                   CREDIT.

       (a) In General.--If the earned income of the taxpayer for 
     the taxpayer's first taxable year beginning in 2021 is less 
     than the earned income of the taxpayer for the taxpayer's 
     first taxable year beginning in 2019, the credit allowed 
     under section 32 of the Internal Revenue Code of 1986 may, at 
     the election of the taxpayer, be determined by substituting--
       (1) such earned income for the taxpayer's first taxable 
     year beginning in 2019, for
       (2) such earned income for the taxpayer's first taxable 
     year beginning in 2021.
       (b) Earned Income.--
       (1) In general.--For purposes of this section, the term 
     ``earned income'' has the meaning given such term under 
     section 32(c) of the Internal Revenue Code of 1986.
       (2) Application to joint returns.--For purposes of 
     subsection (a), in the case of a joint return, the earned 
     income of the taxpayer for the first taxable year beginning 
     in 2019 shall be the sum of the earned income of each spouse 
     for such taxable year.
       (c) Special Rules.--
       (1) Errors treated as mathematical errors.--For purposes of 
     section 6213 of the Internal Revenue Code of 1986, an 
     incorrect use on a return of earned income pursuant to 
     subsection (a) shall be treated as a mathematical or clerical 
     error.
       (2) No effect on determination of gross income, etc.--
     Except as otherwise provided in this subsection, the Internal 
     Revenue Code of 1986 shall be applied without regard to any 
     substitution under subsection (a).
       (d) Treatment of Certain Possessions.--
       (1) Payments to possessions with mirror code tax systems.--
     The Secretary of the Treasury shall pay to each possession of 
     the United States which has a mirror code tax system amounts 
     equal to the loss (if any) to that possession by reason of 
     the application of the provisions of this section (other than 
     this subsection) with respect to section 32 of the Internal 
     Revenue Code of 1986. Such amounts shall be determined by the 
     Secretary of the Treasury based on information provided by 
     the government of the respective possession.
       (2) Payments to other possessions.--The Secretary of the 
     Treasury shall pay to each possession of the United States 
     which does not have a mirror code tax system amounts 
     estimated by the Secretary of the Treasury as being equal to 
     the aggregate benefits (if any) that would have been provided 
     to residents of such possession by reason of the provisions 
     of this section (other than this subsection) with respect to 
     section 32 of the Internal Revenue Code of 1986 if a mirror 
     code tax system had been in effect in such possession. The 
     preceding sentence shall not apply unless the respective 
     possession has a plan, which has been approved by the 
     Secretary of the Treasury, under which such possession will 
     promptly distribute such payments to its residents.
       (3) Mirror code tax system.--For purposes of this section, 
     the term ``mirror code tax system'' means, with respect to 
     any possession of the United States, the income tax system of 
     such possession if the income tax liability of the residents 
     of such possession under such system is determined by 
     reference to the income tax laws of the United States as if 
     such possession were the United States.
       (4) Treatment of payments.--For purposes of section 1324 of 
     title 31, United States Code, the payments under this section 
     shall be treated in the same manner as a refund due from a 
     credit provision referred to in subsection (b)(2) of such 
     section.

                   PART 4--DEPENDENT CARE ASSISTANCE

     SEC. 9631. REFUNDABILITY AND ENHANCEMENT OF CHILD AND 
                   DEPENDENT CARE TAX CREDIT.

       (a) In General.--Section 21 of the Internal Revenue Code of 
     1986 is amended by adding at the end the following new 
     subsection:
       ``(g) Special Rules for 2021.--In the case of any taxable 
     year beginning after December 31, 2020, and before January 1, 
     2022--
       ``(1) Credit made refundable.--If the taxpayer (in the case 
     of a joint return, either spouse) has a principal place of 
     abode in the United States (determined as provided in section 
     32) for more than one-half of the taxable year, the credit 
     allowed under subsection (a) shall be treated as a credit 
     allowed under subpart C (and not allowed under this subpart).
       ``(2) Increase in dollar limit on amount creditable.--
     Subsection (c) shall be applied--
       ``(A) by substituting `$8,000' for `$3,000' in paragraph 
     (1) thereof, and
       ``(B) by substituting `$16,000' for `$6,000' in paragraph 
     (2) thereof.
       ``(3) Increase in applicable percentage.--Subsection (a)(2) 
     shall be applied--
       ``(A) by substituting `50 percent' for `35 percent ', and
       ``(B) by substituting `$125,000' for `$15,000'.
       ``(4) Application of phaseout to high income individuals.--
       ``(A) In general.--Subsection (a)(2) shall be applied by 
     substituting `the phaseout percentage' for `20 percent'.

[[Page H1237]]

       ``(B) Phaseout percentage.--The term `phaseout percentage' 
     means 20 percent reduced (but not below zero) by 1 percentage 
     point for each $2,000 (or fraction thereof) by which the 
     taxpayer's adjusted gross income for the taxable year exceeds 
     $400,000.''.
       (b) Application of Credit in Possessions.--Section 21 of 
     such Code, as amended by subsection (a), is amended by adding 
     at the end the following new subsection:
       ``(h) Application of Credit in Possessions.--
       ``(1) Payment to possessions with mirror code tax 
     systems.--The Secretary shall pay to each possession of the 
     United States with a mirror code tax system amounts equal to 
     the loss (if any) to that possession by reason of the 
     application of this section (determined without regard to 
     this subsection) with respect to taxable years beginning in 
     or with 2021. Such amounts shall be determined by the 
     Secretary based on information provided by the government of 
     the respective possession.
       ``(2) Payments to other possessions.--The Secretary shall 
     pay to each possession of the United States which does not 
     have a mirror code tax system amounts estimated by the 
     Secretary as being equal to the aggregate benefits that would 
     have been provided to residents of such possession by reason 
     of this section with respect to taxable years beginning in or 
     with 2021 if a mirror code tax system had been in effect in 
     such possession. The preceding sentence shall not apply 
     unless the respective possession has a plan, which has been 
     approved by the Secretary, under which such possession will 
     promptly distribute such payments to its residents.
       ``(3) Coordination with credit allowed against united 
     states income taxes.--In the case of any taxable year 
     beginning in or with 2021, no credit shall be allowed under 
     this section to any individual--
       ``(A) to whom a credit is allowable against taxes imposed 
     by a possession with a mirror code tax system by reason of 
     this section, or
       ``(B) who is eligible for a payment under a plan described 
     in paragraph (2).
       ``(4) Mirror code tax system.--For purposes of this 
     subsection, the term `mirror code tax system' means, with 
     respect to any possession of the United States, the income 
     tax system of such possession if the income tax liability of 
     the residents of such possession under such system is 
     determined by reference to the income tax laws of the United 
     States as if such possession were the United States.
       ``(5) Treatment of payments.--For purposes of section 1324 
     of title 31, United States Code, the payments under this 
     subsection shall be treated in the same manner as a refund 
     due from a credit provision referred to in subsection (b)(2) 
     of such section.''.
       (c) Conforming Amendments.--
       (1) Section 6211(b)(4)(A) of such Code, as amended by the 
     preceding provisions of this Act, is amended by inserting 
     ``21 by reason of subsection (g) thereof,'' before ``24''.
       (2) Section 1324(b)(2) of title 31, United States Code (as 
     amended by the preceding provisions of this title), is 
     amended by inserting ``21,'' before ``24''.
       (d) Effective Date.--The amendments made by this section 
     shall apply to taxable years beginning after December 31, 
     2020.

     SEC. 9632. INCREASE IN EXCLUSION FOR EMPLOYER-PROVIDED 
                   DEPENDENT CARE ASSISTANCE.

       (a) In General.--Section 129(a)(2) of the Internal Revenue 
     Code of 1986 is amended by adding at the end the following 
     new subparagraph:
       ``(D) Special rule for 2021.--In the case of any taxable 
     year beginning after December 31, 2020, and before January 1, 
     2022, subparagraph (A) shall be applied be substituting 
     `$10,500 (half such dollar amount' for `$5,000 ($2,500'.''.
       (b) Effective Date.--The amendment made by this section 
     shall apply to taxable years beginning after December 31, 
     2020.
       (c) Retroactive Plan Amendments.--A plan that otherwise 
     satisfies all applicable requirements of sections 125 and 129 
     of the Internal Revenue Code of 1986 (including any rules or 
     regulations thereunder) shall not fail to be treated as a 
     cafeteria plan or dependent care assistance program merely 
     because such plan is amended pursuant to a provision under 
     this section and such amendment is retroactive, if--
       (1) such amendment is adopted no later than the last day of 
     the plan year in which the amendment is effective, and
       (2) the plan is operated consistent with the terms of such 
     amendment during the period beginning on the effective date 
     of the amendment and ending on the date the amendment is 
     adopted.

             PART 5--CREDITS FOR PAID SICK AND FAMILY LEAVE

     SEC. 9641. PAYROLL CREDITS.

       (a) In General.--Chapter 21 of the Internal Revenue Code of 
     1986 is amended by adding at the end the following new 
     subchapter:

                        ``Subchapter D--Credits

``Sec. 3131. Credit for paid sick leave.
``Sec. 3132. Payroll credit for paid family leave.
``Sec. 3133. Special rule related to tax on employers.

     ``SEC. 3131. CREDIT FOR PAID SICK LEAVE.

       ``(a) In General.--In the case of an employer, there shall 
     be allowed as a credit against applicable employment taxes 
     for each calendar quarter an amount equal to 100 percent of 
     the qualified sick leave wages paid by such employer with 
     respect to such calendar quarter.
       ``(b) Limitations and Refundability.--
       ``(1) Wages taken into account.--The amount of qualified 
     sick leave wages taken into account under subsection (a), 
     plus any increases under subsection (e), with respect to any 
     individual shall not exceed $200 ($511 in the case of any day 
     any portion of which is paid sick time described in paragraph 
     (1), (2), or (3) of section 5102(a) of the Emergency Paid 
     Sick Leave Act, applied with the modification described in 
     subsection (c)(2)(A)(i)) for any day (or portion thereof) for 
     which the individual is paid qualified sick leave wages.
       ``(2) Overall limitation on number of days taken into 
     account.--The aggregate number of days taken into account 
     under paragraph (1) for any calendar quarter shall not exceed 
     the excess (if any) of--
       ``(A) 10, over
       ``(B) the aggregate number of days so taken into account 
     during preceding calendar quarters in such calendar year 
     (other than the first quarter of calendar year 2021).
       ``(3) Credit limited to certain employment taxes.--The 
     credit allowed by subsection (a) with respect to any calendar 
     quarter shall not exceed the applicable employment taxes for 
     such calendar quarter on the wages paid with respect to the 
     employment of all employees of the employer.
       ``(4) Refundability of excess credit.--
       ``(A) Credit is refundable.--If the amount of the credit 
     under subsection (a) exceeds the limitation of paragraph (3) 
     for any calendar quarter, such excess shall be treated as an 
     overpayment that shall be refunded under sections 6402(a) and 
     6413(b).
       ``(B) Advancing credit.--In anticipation of the credit, 
     including the refundable portion under subparagraph (A), the 
     credit shall be advanced, according to forms and instructions 
     provided by the Secretary, up to an amount calculated under 
     subsection (a), subject to the limits under paragraph (1) and 
     (2), all calculated through the end of the most recent 
     payroll period in the quarter.
       ``(c) Qualified Sick Leave Wages.--For purposes of this 
     section--
       ``(1) In general.--The term `qualified sick leave wages' 
     means wages paid by an employer which would be required to be 
     paid by reason of the Emergency Paid Sick Leave Act as if 
     such Act applied after March 31, 2021.
       ``(2) Rules of application.--For purposes of determining 
     whether wages are qualified sick leave wages under paragraph 
     (1)--
       ``(A) In general.--The Emergency Paid Sick Leave Act shall 
     be applied--
       ``(i) by inserting `, the employee is seeking or awaiting 
     the results of a diagnostic test for, or a medical diagnosis 
     of, COVID-19 and such employee has been exposed to COVID-19 
     or the employee's employer has requested such test or 
     diagnosis, or the employee is obtaining immunization related 
     to COVID-19 or recovering from any injury, disability, 
     illness, or condition related to such immunization' after 
     `medical diagnosis' in section 5102(a)(3) thereof, and
       ``(ii) by applying section 5102(b)(1) of such Act 
     separately with respect to each calendar year after 2020 
     (and, in the case of calendar year 2021, without regard to 
     the first quarter thereof).
       ``(B) Leave must meet requirements.--If an employer fails 
     to comply with any requirement of such Act (determined 
     without regard to section 5109 thereof) with respect to paid 
     sick time (as defined in section 5110 of such Act), amounts 
     paid by such employer with respect to such paid sick time 
     shall not be taken into account as qualified sick leave 
     wages. For purposes of the preceding sentence, an employer 
     which takes an action described in section 5104 of such Act 
     shall be treated as failing to meet a requirement of such 
     Act.
       ``(d) Allowance of Credit for Certain Health Plan 
     Expenses.--
       ``(1) In general.--The amount of the credit allowed under 
     subsection (a) shall be increased by so much of the 
     employer's qualified health plan expenses as are properly 
     allocable to the qualified sick leave wages for which such 
     credit is so allowed.
       ``(2) Qualified health plan expenses.--For purposes of this 
     subsection, the term `qualified health plan expenses' means 
     amounts paid or incurred by the employer to provide and 
     maintain a group health plan (as defined in section 
     5000(b)(1)), but only to the extent that such amounts are 
     excluded from the gross income of employees by reason of 
     section 106(a).
       ``(3) Allocation rules.--For purposes of this section, 
     qualified health plan expenses shall be allocated to 
     qualified sick leave wages in such manner as the Secretary 
     may prescribe. Except as otherwise provided by the Secretary, 
     such allocation shall be treated as properly made if made on 
     the basis of being pro rata among covered employees and pro 
     rata on the basis of periods of coverage (relative to the 
     time periods of leave to which such wages relate).
       ``(e) Allowance of Credit for Amounts Paid Under Certain 
     Collectively Bargained Agreements.--
       ``(1) In general.--The amount of the credit allowed under 
     subsection (a) shall be increased by the sum of--
       ``(A) so much of the employer's collectively bargained 
     defined benefit pension plan contributions as are properly 
     allocable to the qualified sick leave wages for which such 
     credit is so allowed, plus
       ``(B) so much of the employer's collectively bargained 
     apprenticeship program contributions as are properly 
     allocable to the qualified sick leave wages for which such 
     credit is so allowed.
       ``(2) Collectively bargained defined benefit pension plan 
     contributions.--For purposes of this subsection--
       ``(A) In general.--The term `collectively bargained defined 
     benefit pension plan contributions' means, with respect to 
     any calendar quarter, contributions which--
       ``(i) are paid or incurred by an employer during the 
     calendar quarter on behalf of its employees to a defined 
     benefit plan (as defined in section 414(j)), which meets the 
     requirements of section 401(a),
       ``(ii) are made based on a pension contribution rate, and

[[Page H1238]]

       ``(iii) are required to be made pursuant to the terms of a 
     collective bargaining agreement in effect with respect to 
     such calendar quarter.
       ``(B) Pension contribution rate.--The term `pension 
     contribution rate' means the contribution rate that the 
     employer is obligated to pay on behalf of its employees under 
     the terms of a collective bargaining agreement for benefits 
     under a defined benefit plan under such agreement, as such 
     rate is applied to contribution base units (as defined by 
     section 4001(a)(11) of the Employee Retirement Income 
     Security Act of 1974 (29 U.S.C. 1301(a)(11)).
       ``(C) Allocation rules.--The amount of collectively 
     bargained defined benefit pension plan contributions 
     allocated to qualified sick leave wages for any calendar 
     quarter shall be the product of--
       ``(i) the pension contribution rate (expressed as an hourly 
     rate), and
       ``(ii) the number of hours for which qualified sick leave 
     wages were provided to employees covered under the collective 
     bargaining agreement described in subparagraph (A)(iii) 
     during the calendar quarter.
       ``(3) Collectively bargained apprenticeship program 
     contributions.--For purposes of this section--
       ``(A) In general.--The term `collectively bargained 
     apprenticeship program contributions' means, with respect to 
     any calendar quarter, contributions which--
       ``(i) are paid or incurred by an employer on behalf of its 
     employees with respect to the calendar quarter to a 
     registered apprenticeship program,
       ``(ii) are made based on an apprenticeship program 
     contribution rate, and
       ``(iii) are required to be made pursuant to the terms of a 
     collective bargaining agreement that is in effect with 
     respect to such calendar quarter.
       ``(B) Registered apprenticeship program.--The term 
     `registered apprenticeship program' means an apprenticeship 
     registered under the Act of August 16, 1937 (commonly known 
     as the `National Apprenticeship Act'; 50 Stat. 664, chapter 
     663; 29 U.S.C. 50 et seq.) that meets the standards of 
     subpart A of part 29 and part 30 of title 29, Code of Federal 
     Regulations.
       ``(C) Apprenticeship program contribution rate.--The term 
     `apprenticeship program contribution rate' means the 
     contribution rate that the employer is obligated to pay on 
     behalf of its employees under the terms of a collective 
     bargaining agreement for benefits under a registered 
     apprenticeship program under such agreement, as such rate is 
     applied to contribution base units (as defined by section 
     4001(a)(11) of the Employee Retirement Income Security Act of 
     1974 (29 U.S.C. 1301(a)(11)).
       ``(D) Allocation rules.--The amount of collectively 
     bargained apprenticeship program contributions allocated to 
     qualified sick leave wages for any calendar quarter shall be 
     the product of--
       ``(i) the apprenticeship program contribution rate 
     (expressed as an hourly rate), and
       ``(ii) the number of hours for which qualified sick leave 
     wages were provided to employees covered under the collective 
     bargaining agreement described in subparagraph (A)(iii) 
     during the calendar quarter.
       ``(f) Definitions and Special Rules.--
       ``(1) Applicable employment taxes.--For purposes of this 
     section, the term `applicable employment taxes' means the 
     following:
       ``(A) The taxes imposed under section 3111(b).
       ``(B) So much of the taxes imposed under section 3221(a) as 
     are attributable to the rate in effect under section 3111(b).
       ``(2) Wages.--For purposes of this section, the term 
     `wages' means wages (as defined in section 3121(a), 
     determined without regard to paragraphs (1) through (22) of 
     section 3121(b)) and compensation (as defined in section 
     3231(e), determined without regard to the sentence in 
     paragraph (1) thereof which begins `Such term does not 
     include remuneration').
       ``(3) Denial of double benefit.--For purposes of chapter 1, 
     the gross income of the employer, for the taxable year which 
     includes the last day of any calendar quarter with respect to 
     which a credit is allowed under this section, shall be 
     increased by the amount of such credit. Any wages taken into 
     account in determining the credit allowed under this section 
     shall not be taken into account for purposes of determining 
     the credit allowed under sections 45A, 45P, 45S, 51, 3132, 
     and 3134. In the case of any credit allowed under section 
     2301 of the CARES Act or section 41 with respect to wages 
     taken into account under this section, the credit allowed 
     under this section shall be reduced by the portion of the 
     credit allowed under such section 2301 or section 41 which is 
     attributable to such wages.
       ``(4) Election to not take certain wages into account.--
     This section shall not apply to so much of the qualified sick 
     leave wages paid by an eligible employer as such employer 
     elects (at such time and in such manner as the Secretary may 
     prescribe) to not take into account for purposes of this 
     section.
       ``(5) Certain governmental employers.--No credit shall be 
     allowed under this section to the Government of the United 
     States or to any agency or instrumentality thereof. The 
     preceding sentence shall not apply to any organization 
     described in section 501(c)(1) and exempt from tax under 
     section 501(a).
       ``(6) Extension of limitation on assessment.--
     Notwithstanding section 6501, the limitation on the time 
     period for the assessment of any amount attributable to a 
     credit claimed under this section shall not expire before the 
     date that is 5 years after the later of--
       ``(A) the date on which the original return which includes 
     the calendar quarter with respect to which such credit is 
     determined is filed, or
       ``(B) the date on which such return is treated as filed 
     under section 6501(b)(2).
       ``(7) Coordination with certain programs.--
       ``(A) In general.--This section shall not apply to so much 
     of the qualified sick leave wages paid by an eligible 
     employer as are taken into account as payroll costs in 
     connection with--
       ``(i) a covered loan under section 7(a)(37) or 7A of the 
     Small Business Act,
       ``(ii) a grant under section 324 of the Economic Aid to 
     Hard-Hit Small Businesses, Non-Profits, and Venues Act, or
       ``(iii) a restaurant revitalization grant under section 
     5003 of the American Rescue Plan Act of 2021.
       ``(B) Application where ppp loans not forgiven.--The 
     Secretary shall issue guidance providing that payroll costs 
     paid during the covered period shall not fail to be treated 
     as qualified sick leave wages under this section by reason of 
     subparagraph (A)(i) to the extent that--
       ``(i) a covered loan of the taxpayer under section 7(a)(37) 
     of the Small Business Act is not forgiven by reason of a 
     decision under section 7(a)(37)(J) of such Act, or
       ``(ii) a covered loan of the taxpayer under section 7A of 
     the Small Business Act is not forgiven by reason of a 
     decision under section 7A(g) of such Act.
     Terms used in the preceding sentence which are also used in 
     section 7A(g) or 7(a)(37)(J) of the Small Business Act shall, 
     when applied in connection with either such section, have the 
     same meaning as when used in such section, respectively.
       ``(g) Regulations.--The Secretary shall prescribe such 
     regulations or other guidance as may be necessary to carry 
     out the purposes of this section, including--
       ``(1) regulations or other guidance to prevent the 
     avoidance of the purposes of the limitations under this 
     section,
       ``(2) regulations or other guidance to minimize compliance 
     and record-keeping burdens under this section,
       ``(3) regulations or other guidance providing for waiver of 
     penalties for failure to deposit amounts in anticipation of 
     the allowance of the credit allowed under this section,
       ``(4) regulations or other guidance for recapturing the 
     benefit of credits determined under this section in cases 
     where there is a subsequent adjustment to the credit 
     determined under subsection (a),
       ``(5) regulations or other guidance to ensure that the 
     wages taken into account under this section conform with the 
     paid sick time required to be provided under the Emergency 
     Paid Sick Leave Act,
       ``(6) regulations or other guidance to permit the 
     advancement of the credit determined under subsection (a), 
     and
       ``(7) regulations or other guidance with respect to the 
     allocation, reporting, and substantiation of collectively 
     bargained defined benefit pension plan contributions and 
     collectively bargained apprenticeship program contributions.
       ``(h) Application of Section.--This section shall apply 
     only to wages paid with respect to the period beginning on 
     April 1, 2021, and ending on September 30, 2021.
       ``(i) Treatment of Deposits.--The Secretary shall waive any 
     penalty under section 6656 for any failure to make a deposit 
     of applicable employment taxes if the Secretary determines 
     that such failure was due to the anticipation of the credit 
     allowed under this section.
       ``(j) Non-discrimination Requirement.--No credit shall be 
     allowed under this section to any employer for any calendar 
     quarter if such employer, with respect to the availability of 
     the provision of qualified sick leave wages to which this 
     section otherwise applies for such calendar quarter, 
     discriminates in favor of highly compensated employees 
     (within the meaning of section 414(q)), full-time employees, 
     or employees on the basis of employment tenure with such 
     employer.

     ``SEC. 3132. PAYROLL CREDIT FOR PAID FAMILY LEAVE.

       ``(a) In General.--In the case of an employer, there shall 
     be allowed as a credit against applicable employment taxes 
     for each calendar quarter an amount equal to 100 percent of 
     the qualified family leave wages paid by such employer with 
     respect to such calendar quarter.
       ``(b) Limitations and Refundability.--
       ``(1) Wages taken into account.--The amount of qualified 
     family leave wages taken into account under subsection (a), 
     plus any increases under subsection (e), with respect to any 
     individual shall not exceed--
       ``(A) for any day (or portion thereof) for which the 
     individual is paid qualified family leave wages, $200, and
       ``(B) in the aggregate with respect to all calendar 
     quarters, $12,000.
       ``(2) Credit limited to certain employment taxes.--The 
     credit allowed by subsection (a) with respect to any calendar 
     quarter shall not exceed the applicable employment taxes for 
     such calendar quarter (reduced by any credits allowed under 
     section 3131) on the wages paid with respect to the 
     employment of all employees of the employer.
       ``(3) Refundability of excess credit.--
       ``(A) Credit is refundable.--If the amount of the credit 
     under subsection (a) exceeds the limitation of paragraph (2) 
     for any calendar quarter, such excess shall be treated as an 
     overpayment that shall be refunded under sections 6402(a) and 
     6413(b).
       ``(B) Advancing credit.--In anticipation of the credit, 
     including the refundable portion under subparagraph (A), the 
     credit shall be advanced, according to forms and instructions 
     provided by the Secretary, up to an amount calculated under 
     subsection (a), subject to the limits under paragraph (1) and 
     (2), all calculated through the end of the most recent 
     payroll period in the quarter.
       ``(c) Qualified Family Leave Wages.--
       ``(1) In general.--For purposes of this section, the term 
     `qualified family leave wages'

[[Page H1239]]

     means wages paid by an employer which would be required to be 
     paid by reason of the Emergency Family and Medical Leave 
     Expansion Act (including the amendments made by such Act) as 
     if such Act (and amendments made by such Act) applied after 
     March 31, 2021.
       ``(2) Rules of application.--
       ``(A) In general.--For purposes of determining whether 
     wages are qualified family leave wages under paragraph (1)--
       ``(i) section 110(a)(2)(A) of the Family and Medical Leave 
     Act of 1993 shall be applied by inserting `or any reason for 
     leave described in section 5102(a) of the Families First 
     Coronavirus Response Act, or the employee is seeking or 
     awaiting the results of a diagnostic test for, or a medical 
     diagnosis of, COVID-19 and such employee has been exposed to 
     COVID-19 or the employee's employer has requested such test 
     or diagnosis, or the employee is obtaining immunization 
     related to COVID-19 or recovering from any injury, 
     disability, illness, or condition related to such 
     immunization' after `public health emergency', and
       ``(ii) section 110(b) of such Act shall be applied--

       ``(I) without regard to paragraph (1) thereof,
       ``(II) by striking `after taking leave after such section 
     for 10 days' in paragraph (2)(A) thereof, and
       ``(III) by substituting `$12,000' for `$10,000' in 
     paragraph (2)(B)(ii) thereof.

       ``(B) Leave must meet requirements.--For purposes of 
     determining whether wages would be required to be paid under 
     paragraph (1), if an employer fails to comply with any 
     requirement of the Family and Medical Leave Act of 1993 or 
     the Emergency Family and Medical Leave Expansion Act 
     (determined without regard to any time limitation under 
     section 102(a)(1)(F) of the Family and Medical Leave Act of 
     1994) with respect to any leave provided for a qualifying 
     need related to a public health emergency (as defined in 
     section 110 of such Act, applied as described in subparagraph 
     (A)(i)), amounts paid by such employer with respect to such 
     leave shall not be taken into account as qualified family 
     leave wages. For purposes of the preceding sentence, an 
     employer which takes an action described in section 105 of 
     the Family and Medical Leave Act of 1993 shall be treated as 
     failing to meet a requirement of such Act.
       ``(d) Allowance of Credit for Certain Health Plan 
     Expenses.--
       ``(1) In general.--The amount of the credit allowed under 
     subsection (a) shall be increased by so much of the 
     employer's qualified health plan expenses as are properly 
     allocable to the qualified family leave wages for which such 
     credit is so allowed.
       ``(2) Qualified health plan expenses.--For purposes of this 
     subsection, the term `qualified health plan expenses' means 
     amounts paid or incurred by the employer to provide and 
     maintain a group health plan (as defined in section 
     5000(b)(1)), but only to the extent that such amounts are 
     excluded from the gross income of employees by reason of 
     section 106(a).
       ``(3) Allocation rules.--For purposes of this section, 
     qualified health plan expenses shall be allocated to 
     qualified family leave wages in such manner as the Secretary 
     may prescribe. Except as otherwise provided by the Secretary, 
     such allocation shall be treated as properly made if made on 
     the basis of being pro rata among covered employees and pro 
     rata on the basis of periods of coverage (relative to the 
     time periods of leave to which such wages relate).
       ``(e) Allowance of Credit for Amounts Paid Under Certain 
     Collectively Bargained Agreements.--
       ``(1) In general.--The amount of the credit allowed under 
     subsection (a) shall be increased by so much of the sum of--
       ``(A) so much of the employer's collectively bargained 
     defined benefit pension plan contributions as are properly 
     allocable to the qualified family leave wages for which such 
     credit is so allowed, plus
       ``(B) so much of the employer's collectively bargained 
     apprenticeship program contributions as are properly 
     allocable to the qualified family leave wages for which such 
     credit is so allowed.
       ``(2) Collectively bargained defined benefit pension plan 
     contributions.--For purposes of this subsection--
       ``(A) In general.--The term `collectively bargained defined 
     benefit pension plan contributions' has the meaning given 
     such term under section 3131(e)(2).
       ``(B) Allocation rules.--The amount of collectively 
     bargained defined benefit pension plan contributions 
     allocated to qualified family leave wages for any calendar 
     quarter shall be the product of--
       ``(i) the pension contribution rate (as defined in section 
     3131(e)(2)), expressed as an hourly rate, and
       ``(ii) the number of hours for which qualified family leave 
     wages were provided to employees covered under the collective 
     bargaining agreement described in section 3131(e)(2)(A)(iii) 
     during the calendar quarter.
       ``(3) Collectively bargained apprenticeship program 
     contributions.--For purposes of this section--
       ``(A) In general.--The term `collectively bargained 
     apprenticeship program contributions' has the meaning given 
     such term under section 3131(e)(3).
       ``(B) Allocation rules.--For purposes of this section, the 
     amount of collectively bargained apprenticeship program 
     contributions allocated to qualified family leave wages for 
     any calendar quarter shall be the product of--
       ``(i) the apprenticeship contribution rate (as defined in 
     section 3131(e)(3)), expressed as an hourly rate, and
       ``(ii) the number of hours for which qualified family leave 
     wages were provided to employees covered under the collective 
     bargaining agreement described in section 3131(e)(3)(A)(iii) 
     during the calendar quarter.
       ``(f) Definitions and Special Rules.--
       ``(1) Applicable employment taxes.--For purposes of this 
     section, the term `applicable employment taxes' means the 
     following:
       ``(A) The taxes imposed under section 3111(b).
       ``(B) So much of the taxes imposed under section 3221(a) as 
     are attributable to the rate in effect under section 3111(b).
       ``(2) Wages.--For purposes of this section, the term 
     `wages' means wages (as defined in section 3121(a), 
     determined without regard to paragraphs (1) through (22) of 
     section 3121(b)) and compensation (as defined in section 
     3231(e), determined without regard to the sentence in 
     paragraph (1) thereof which begins `Such term does not 
     include remuneration').
       ``(3) Denial of double benefit.--For purposes of chapter 1, 
     the gross income of the employer, for the taxable year which 
     includes the last day of any calendar quarter with respect to 
     which a credit is allowed under this section, shall be 
     increased by the amount of such credit. Any wages taken into 
     account in determining the credit allowed under this section 
     shall not be taken into account for purposes of determining 
     the credit allowed under sections 45A, 45P, 45S, 51, 3131, 
     and 3134. In the case of any credit allowed under section 
     2301 of the CARES Act or section 41 with respect to wages 
     taken into account under this section, the credit allowed 
     under this section shall be reduced by the portion of the 
     credit allowed under such section 2301 or section 41 which is 
     attributable to such wages.
       ``(4) Election to not take certain wages into account.--
     This section shall not apply to so much of the qualified 
     family leave wages paid by an eligible employer as such 
     employer elects (at such time and in such manner as the 
     Secretary may prescribe) to not take into account for 
     purposes of this section.
       ``(5) Certain governmental employers.--No credit shall be 
     allowed under this section to the Government of the United 
     States or to any agency or instrumentality thereof. The 
     preceding sentence shall not apply to any organization 
     described in section 501(c)(1) and exempt from tax under 
     section 501(a).
       ``(6) Extension of limitation on assessment.--
     Notwithstanding section 6501, the limitation on the time 
     period for the assessment of any amount attributable to a 
     credit claimed under this section shall not expire before the 
     date that is 5 years after the later of--
       ``(A) the date on which the original return which includes 
     the calendar quarter with respect to which such credit is 
     determined is filed, or
       ``(B) the date on which such return is treated as filed 
     under section 6501(b)(2).
       ``(7) Coordination with certain programs.--
       ``(A) In general.--This section shall not apply to so much 
     of the qualified family leave wages paid by an eligible 
     employer as are taken into account as payroll costs in 
     connection with--
       ``(i) a covered loan under section 7(a)(37) or 7A of the 
     Small Business Act,
       ``(ii) a grant under section 324 of the Economic Aid to 
     Hard-Hit Small Businesses, Non-Profits, and Venues Act, or
       ``(iii) a restaurant revitalization grant under section 
     5003 of the American Rescue Plan Act of 2021.
       ``(B) Application where ppp loans not forgiven.--The 
     Secretary shall issue guidance providing that payroll costs 
     paid during the covered period shall not fail to be treated 
     as qualified family leave wages under this section by reason 
     of subparagraph (A)(i) to the extent that--
       ``(i) a covered loan of the taxpayer under section 7(a)(37) 
     of the Small Business Act is not forgiven by reason of a 
     decision under section 7(a)(37)(J) of such Act, or
       ``(ii) a covered loan of the taxpayer under section 7A of 
     the Small Business Act is not forgiven by reason of a 
     decision under section 7A(g) of such Act.
     Terms used in the preceding sentence which are also used in 
     section 7A(g) or 7(a)(37)(J) of the Small Business Act shall, 
     when applied in connection with either such section, have the 
     same meaning as when used in such section, respectively.
       ``(g) Regulations.--The Secretary shall prescribe such 
     regulations or other guidance as may be necessary to carry 
     out the purposes of this section, including--
       ``(1) regulations or other guidance to prevent the 
     avoidance of the purposes of the limitations under this 
     section,
       ``(2) regulations or other guidance to minimize compliance 
     and record-keeping burdens under this section,
       ``(3) regulations or other guidance providing for waiver of 
     penalties for failure to deposit amounts in anticipation of 
     the allowance of the credit allowed under this section,
       ``(4) regulations or other guidance for recapturing the 
     benefit of credits determined under this section in cases 
     where there is a subsequent adjustment to the credit 
     determined under subsection (a),
       ``(5) regulations or other guidance to ensure that the 
     wages taken into account under this section conform with the 
     paid leave required to be provided under the Emergency Family 
     and Medical Leave Expansion Act (including the amendments 
     made by such Act),
       ``(6) regulations or other guidance to permit the 
     advancement of the credit determined under subsection (a), 
     and
       ``(7) regulations or other guidance with respect to the 
     allocation, reporting, and substantiation of collectively 
     bargained defined benefit pension plan contributions and 
     collectively bargained apprenticeship program contributions.
       ``(h) Application of Section.--This section shall apply 
     only to wages paid with respect to

[[Page H1240]]

     the period beginning on April 1, 2021, and ending on 
     September 30, 2021.
       ``(i) Treatment of Deposits.--The Secretary shall waive any 
     penalty under section 6656 for any failure to make a deposit 
     of applicable employment taxes if the Secretary determines 
     that such failure was due to the anticipation of the credit 
     allowed under this section.
       ``(j) Non-discrimination Requirement.--No credit shall be 
     allowed under this section to any employer for any calendar 
     quarter if such employer, with respect to the availability of 
     the provision of qualified family leave wages to which this 
     section otherwise applies for such calendar quarter, 
     discriminates in favor of highly compensated employees 
     (within the meaning of section 414(q)), full-time employees, 
     or employees on the basis of employment tenure with such 
     employer.

     ``SEC. 3133. SPECIAL RULE RELATED TO TAX ON EMPLOYERS.

       ``(a) In General.--The credit allowed by section 3131 and 
     the credit allowed by section 3132 shall each be increased by 
     the amount of the taxes imposed by subsections (a) and (b) of 
     section 3111 and section 3221(a) on qualified sick leave 
     wages, or qualified family leave wages, for which credit is 
     allowed under such section 3131 or 3132 (respectively).
       ``(b) Denial of Double Benefit.--For denial of double 
     benefit with respect to the credit increase under subsection 
     (a), see sections 3131(f)(3) and 3132(f)(3).''.
       (b) Refunds.--Paragraph (2) of section 1324(b) of title 31, 
     United States Code, is amended by inserting ``3131, 3132,'' 
     before ``6428''.
       (c) Clerical Amendment.--The table of subchapters for 
     chapter 21 of the Internal Revenue Code of 1986 is amended by 
     adding at the end the following new item:

                       ``subchapter d--credits''.

       (d) Effective Date.--The amendments made by this section 
     shall apply to amounts paid with respect to calendar quarters 
     beginning after March 31, 2021.

     SEC. 9642. CREDIT FOR SICK LEAVE FOR CERTAIN SELF-EMPLOYED 
                   INDIVIDUALS.

       (a) In General.--In the case of an eligible self-employed 
     individual, there shall be allowed as a credit against the 
     tax imposed by chapter 1 of the Internal Revenue Code of 1986 
     for any taxable year an amount equal to the qualified sick 
     leave equivalent amount with respect to the individual.
       (b) Eligible Self-employed Individual.--For purposes of 
     this section--
       (1) In general.--The term ``eligible self-employed 
     individual'' means an individual who--
       (A) regularly carries on any trade or business within the 
     meaning of section 1402 of the Internal Revenue Code of 1986, 
     and
       (B) would be entitled to receive paid leave during the 
     taxable year pursuant to the Emergency Paid Sick Leave Act 
     if--
       (i) the individual were an employee of an employer (other 
     than himself or herself), and
       (ii) such Act applied after March 31, 2021.
       (2) Rules of application.--For purposes of paragraph 
     (1)(B), in determining whether an individual would be 
     entitled to receive paid leave under the Emergency Paid Sick 
     Leave Act, such Act shall be applied--
       (A) by inserting ``, the employee is seeking or awaiting 
     the results of a diagnostic test for, or a medical diagnosis 
     of, COVID-19 and such employee has been exposed to COVID-19 
     or is unable to work pending the results of such test or 
     diagnosis, or the employee is obtaining immunization related 
     to COVID-19 or recovering from any injury, disability, 
     illness, or condition related to such immunization'' after 
     ``medical diagnosis'' in section 5102(a)(3) of such Act, and
       (B) by applying section 5102(b)(1) of such Act separately 
     with respect to each taxable year.
       (c) Qualified Sick Leave Equivalent Amount.--For purposes 
     of this section--
       (1) In general.--The term ``qualified sick leave equivalent 
     amount'' means, with respect to any eligible self-employed 
     individual, an amount equal to--
       (A) the number of days during the taxable year (but not 
     more than 10) that the individual is unable to perform 
     services in any trade or business referred to in section 1402 
     of the Internal Revenue Code of 1986 for a reason with 
     respect to which such individual would be entitled to receive 
     sick leave as described in subsection (b), multiplied by
       (B) the lesser of--
       (i) $200 ($511 in the case of any day of paid sick time 
     described in paragraph (1), (2), or (3) of section 5102(a) of 
     the Emergency Paid Sick Leave Act, applied with the 
     modification described in subsection (b)(2)(A)) of this 
     section, or
       (ii) 67 percent (100 percent in the case of any day of paid 
     sick time described in paragraph (1), (2), or (3) of section 
     5102(a) of the Emergency Paid Sick Leave Act) of the average 
     daily self-employment income of the individual for the 
     taxable year.
       (2) Average daily self-employment income.--For purposes of 
     this subsection, the term ``average daily self-employment 
     income'' means an amount equal to--
       (A) the net earnings from self-employment of the individual 
     for the taxable year, divided by
       (B) 260.
       (3) Election to use prior year net earnings from self-
     employment income.--In the case of an individual who elects 
     (at such time and in such manner as the Secretary may 
     provide) the application of this paragraph, paragraph (2)(A) 
     shall be applied by substituting ``the prior taxable year'' 
     for ``the taxable year''.
       (4) Election to not take days into account.--Any day shall 
     not be taken into account under paragraph (1)(A) if the 
     eligible self-employed individual elects (at such time and in 
     such manner as the Secretary may prescribe) to not take such 
     day into account for purposes of such paragraph.
       (d) Credit Refundable.--
       (1) In general.--The credit determined under this section 
     shall be treated as a credit allowed to the taxpayer under 
     subpart C of part IV of subchapter A of chapter 1 of such 
     Code.
       (2) Treatment of payments.--For purposes of section 1324 of 
     title 31, United States Code, any refund due from the credit 
     determined under this section shall be treated in the same 
     manner as a refund due from a credit provision referred to in 
     subsection (b)(2) of such section.
       (e) Special Rules.--
       (1) Documentation.--No credit shall be allowed under this 
     section unless the individual maintains such documentation as 
     the Secretary may prescribe to establish such individual as 
     an eligible self-employed individual.
       (2) Denial of double benefit.--In the case of an individual 
     who receives wages (as defined in section 3121(a) of the 
     Internal Revenue Code of 1986) or compensation (as defined in 
     section 3231(e) of such Code) paid by an employer which are 
     required to be paid by reason of the Emergency Paid Sick 
     Leave Act, the qualified sick leave equivalent amount 
     otherwise determined under subsection (c) of this section 
     shall be reduced (but not below zero) to the extent that the 
     sum of the amount described in such subsection and in section 
     3131(b)(1) of such Code exceeds $2,000 ($5,110 in the case of 
     any day any portion of which is paid sick time described in 
     paragraph (1), (2), or (3) of section 5102(a) of the 
     Emergency Paid Sick Leave Act).
       (f) Application of Section.--Only days occurring during the 
     period beginning on April 1, 2021, and ending on September 
     30, 2021, may be taken into account under subsection 
     (c)(1)(A).
       (g) Application of Credit in Certain Possessions.--
       (1) Payments to possessions with mirror code tax systems.--
     The Secretary shall pay to each possession of the United 
     States which has a mirror code tax system amounts equal to 
     the loss (if any) to that possession by reason of the 
     application of the provisions of this section. Such amounts 
     shall be determined by the Secretary based on information 
     provided by the government of the respective possession.
       (2) Payments to other possessions.--The Secretary shall pay 
     to each possession of the United States which does not have a 
     mirror code tax system amounts estimated by the Secretary as 
     being equal to the aggregate benefits (if any) that would 
     have been provided to residents of such possession by reason 
     of the provisions of this section if a mirror code tax system 
     had been in effect in such possession. The preceding sentence 
     shall not apply unless the respective possession has a plan, 
     which has been approved by the Secretary, under which such 
     possession will promptly distribute such payments to its 
     residents.
       (3) Mirror code tax system.--For purposes of this section, 
     the term ``mirror code tax system'' means, with respect to 
     any possession of the United States, the income tax system of 
     such possession if the income tax liability of the residents 
     of such possession under such system is determined by 
     reference to the income tax laws of the United States as if 
     such possession were the United States.
       (4) Treatment of payments.--For purposes of section 1324 of 
     title 31, United States Code, the payments under this 
     subsection shall be treated in the same manner as a refund 
     due from a credit provision referred to in subsection (b)(2) 
     of such section.
       (h) Regulations.--The Secretary shall prescribe such 
     regulations or other guidance as may be necessary to carry 
     out the purposes of this section, including--
       (1) regulations or other guidance to effectuate the 
     purposes of this section, and
       (2) regulations or other guidance to minimize compliance 
     and record-keeping burdens under this section.

     SEC. 9643. CREDIT FOR FAMILY LEAVE FOR CERTAIN SELF-EMPLOYED 
                   INDIVIDUALS.

       (a) In General.--In the case of an eligible self-employed 
     individual, there shall be allowed as a credit against the 
     tax imposed by chapter 1 of the Internal Revenue Code of 1986 
     for any taxable year an amount equal to 100 percent of the 
     qualified family leave equivalent amount with respect to the 
     individual.
       (b) Eligible Self-employed Individual.--For purposes of 
     this section--
       (1) In general.--The term ``eligible self-employed 
     individual'' means an individual who--
       (A) regularly carries on any trade or business within the 
     meaning of section 1402 of the Internal Revenue Code of 1986, 
     and
       (B) would be entitled to receive paid leave during the 
     taxable year pursuant to the Emergency Family and Medical 
     Leave Expansion Act if--
       (i) the individual were an employee of an employer (other 
     than himself or herself),
       (ii) section 102(a)(1)(F) of the Family and Medical Leave 
     Act of 1993 applied after March 31, 2021.
       (2) Rules of application.--For purposes of paragraph 
     (1)(B), in determining whether an individual would be 
     entitled to receive paid leave under the Emergency Family and 
     Medical Leave Act--
       (A) section 110(a)(2)(A) of the Family and Medical Leave 
     Act of 1993 shall be applied by inserting ``or any reason for 
     leave described in section 5102(a) of the Families First 
     Coronavirus Response Act, or the employee is seeking or 
     awaiting the results of a diagnostic test for, or a medical 
     diagnosis of, COVID-19 and such employee has been exposed to 
     COVID-19 or is unable to work pending the results of such 
     test or diagnosis, or the employee is obtaining immunization 
     related to COVID-19 or recovering from any injury, 
     disability, illness, or condition related to such 
     immunization'' after ``public health emergency'', and
       (B) section 110(b) of such Act shall be applied--
       (i) without regard to paragraph (1) thereof, and

[[Page H1241]]

       (ii) by striking ``after taking leave after such section 
     for 10 days'' in paragraph (2)(A) thereof.
       (c) Qualified Family Leave Equivalent Amount.--For purposes 
     of this section--
       (1) In general.--The term ``qualified family leave 
     equivalent amount'' means, with respect to any eligible self-
     employed individual, an amount equal to the product of--
       (A) the number of days (not to exceed 60) during the 
     taxable year that the individual is unable to perform 
     services in any trade or business referred to in section 1402 
     of the Internal Revenue Code of 1986 for a reason with 
     respect to which such individual would be entitled to receive 
     paid leave as described in subsection (b) of this section, 
     multiplied by
       (B) the lesser of--
       (i) 67 percent of the average daily self-employment income 
     of the individual for the taxable year, or
       (ii) $200.
       (2) Average daily self-employment income.--For purposes of 
     this subsection, the term ``average daily self-employment 
     income'' means an amount equal to--
       (A) the net earnings from self-employment income of the 
     individual for the taxable year, divided by
       (B) 260.
       (3) Election to use prior year net earnings from self-
     employment income.--In the case of an individual who elects 
     (at such time and in such manner as the Secretary may 
     provide) the application of this paragraph, paragraph (2)(A) 
     shall be applied by substituting ``the prior taxable year'' 
     for ``the taxable year''.
       (4) Coordination with credit for sick leave.--Any day taken 
     into account in determining the qualified sick leave 
     equivalent amount with respect to any eligible-self employed 
     individual under section 9642 shall not be take into account 
     in determining the qualified family leave equivalent amount 
     with respect to such individual under this section.
       (d) Credit Refundable.--
       (1) In general.--The credit determined under this section 
     shall be treated as a credit allowed to the taxpayer under 
     subpart C of part IV of subchapter A of chapter 1 of such 
     Code.
       (2) Treatment of payments.--For purposes of section 1324 of 
     title 31, United States Code, any refund due from the credit 
     determined under this section shall be treated in the same 
     manner as a refund due from a credit provision referred to in 
     subsection (b)(2) of such section.
       (e) Special Rules.--
       (1) Documentation.--No credit shall be allowed under this 
     section unless the individual maintains such documentation as 
     the Secretary may prescribe to establish such individual as 
     an eligible self-employed individual.
       (2) Denial of double benefit.--In the case of an individual 
     who receives wages (as defined in section 3121(a) of the 
     Internal Revenue Code of 1986) or compensation (as defined in 
     section 3231(e) of such Code) paid by an employer which are 
     required to be paid by reason of the Emergency Family and 
     Medical Leave Expansion Act, the qualified family leave 
     equivalent amount otherwise described in subsection (c) of 
     this section shall be reduced (but not below zero) to the 
     extent that the sum of the amount described in such 
     subsection and in section 3132(b)(1) of such Code exceeds 
     $12,000.
       (3) References to emergency family and medical leave 
     expansion act.--Any reference in this section to the 
     Emergency Family and Medical Leave Expansion Act shall be 
     treated as including a reference to the amendments made by 
     such Act.
       (f) Application of Section.--Only days occurring during the 
     period beginning on April 1, 2021 and ending on September 30, 
     2021, may be taken into account under subsection (c)(1)(A).
       (g) Application of Credit in Certain Possessions.--
       (1) Payments to possessions with mirror code tax systems.--
     The Secretary shall pay to each possession of the United 
     States which has a mirror code tax system amounts equal to 
     the loss (if any) to that possession by reason of the 
     application of the provisions of this section. Such amounts 
     shall be determined by the Secretary based on information 
     provided by the government of the respective possession.
       (2) Payments to other possessions.--The Secretary shall pay 
     to each possession of the United States which does not have a 
     mirror code tax system amounts estimated by the Secretary as 
     being equal to the aggregate benefits (if any) that would 
     have been provided to residents of such possession by reason 
     of the provisions of this section if a mirror code tax system 
     had been in effect in such possession. The preceding sentence 
     shall not apply unless the respective possession has a plan, 
     which has been approved by the Secretary, under which such 
     possession will promptly distribute such payments to its 
     residents.
       (3) Mirror code tax system.--For purposes of this section, 
     the term ``mirror code tax system'' means, with respect to 
     any possession of the United States, the income tax system of 
     such possession if the income tax liability of the residents 
     of such possession under such system is determined by 
     reference to the income tax laws of the United States as if 
     such possession were the United States.
       (4) Treatment of payments.--For purposes of section 1324 of 
     title 31, United States Code, the payments under this 
     subsection shall be treated in the same manner as a refund 
     due from a credit provision referred to in subsection (b)(2) 
     of such section.
       (h) Regulations.--The Secretary shall prescribe such 
     regulations or other guidance as may be necessary to carry 
     out the purposes of this section, including--
       (1) regulations or other guidance to prevent the avoidance 
     of the purposes of this section, and
       (2) regulations or other guidance to minimize compliance 
     and record-keeping burdens under this section.

                   PART 6--EMPLOYEE RETENTION CREDIT

     SEC. 9651. EXTENSION OF EMPLOYEE RETENTION CREDIT.

       (a) In General.--Subchapter D of chapter 21 of subtitle C 
     of the Internal Revenue Code of 1986, as added by section 
     9641, is amended by adding at the end the following:

     ``SEC. 3134. EMPLOYEE RETENTION CREDIT FOR EMPLOYERS SUBJECT 
                   TO CLOSURE DUE TO COVID-19.

       ``(a) In General.--In the case of an eligible employer, 
     there shall be allowed as a credit against applicable 
     employment taxes for each calendar quarter an amount equal to 
     70 percent of the qualified wages with respect to each 
     employee of such employer for such calendar quarter.
       ``(b) Limitations and Refundability.--
       ``(1) In general.--
       ``(A) Wages taken into account.--The amount of qualified 
     wages with respect to any employee which may be taken into 
     account under subsection (a) by the eligible employer for any 
     calendar quarter shall not exceed $10,000.
       ``(B) Recovery startup businesses.--In the case of an 
     eligible employer which is a recovery startup business (as 
     defined in subsection (c)(5)), the amount of the credit 
     allowed under subsection (a) (after application of 
     subparagraph (A)) for any calendar quarter shall not exceed 
     $50,000.
       ``(2) Credit limited to employment taxes.--The credit 
     allowed by subsection (a) with respect to any calendar 
     quarter shall not exceed the applicable employment taxes 
     (reduced by any credits allowed under sections 3131 and 3132) 
     on the wages paid with respect to the employment of all the 
     employees of the eligible employer for such calendar quarter.
       ``(3) Refundability of excess credit.--If the amount of the 
     credit under subsection (a) exceeds the limitation of 
     paragraph (2) for any calendar quarter, such excess shall be 
     treated as an overpayment that shall be refunded under 
     sections 6402(a) and 6413(b).
       ``(c) Definitions.--For purposes of this section--
       ``(1) Applicable employment taxes.--The term `applicable 
     employment taxes' means the following:
       ``(A) The taxes imposed under section 3111(b).
       ``(B) So much of the taxes imposed under section 3221(a) as 
     are attributable to the rate in effect under section 3111(b).
       ``(2) Eligible employer.--
       ``(A) In general.--The term `eligible employer' means any 
     employer--
       ``(i) which was carrying on a trade or business during the 
     calendar quarter for which the credit is determined under 
     subsection (a), and
       ``(ii) with respect to any calendar quarter, for which--

       ``(I) the operation of the trade or business described in 
     clause (i) is fully or partially suspended during the 
     calendar quarter due to orders from an appropriate 
     governmental authority limiting commerce, travel, or group 
     meetings (for commercial, social, religious, or other 
     purposes) due to the coronavirus disease 2019 (COVID-19),
       ``(II) the gross receipts (within the meaning of section 
     448(c)) of such employer for such calendar quarter are less 
     than 80 percent of the gross receipts of such employer for 
     the same calendar quarter in calendar year 2019, or
       ``(III) the employer is a recovery startup business (as 
     defined in paragraph (5)).

     With respect to any employer for any calendar quarter, if 
     such employer was not in existence as of the beginning of the 
     same calendar quarter in calendar year 2019, clause (ii)(II) 
     shall be applied by substituting `2020' for `2019'.
       ``(B) Election to use alternative quarter.--At the election 
     of the employer--
       ``(i) subparagraph (A)(ii)(II) shall be applied--

       ``(I) by substituting `for the immediately preceding 
     calendar quarter' for `for such calendar quarter', and
       ``(II) by substituting `the corresponding calendar quarter 
     in calendar year 2019' for `the same calendar quarter in 
     calendar year 2019', and

       ``(ii) the last sentence of subparagraph (A) shall be 
     applied by substituting `the corresponding calendar quarter 
     in calendar year 2019' for `the same calendar quarter in 
     calendar year 2019'.
     An election under this subparagraph shall be made at such 
     time and in such manner as the Secretary shall prescribe.
       ``(C) Tax-exempt organizations.--In the case of an 
     organization which is described in section 501(c) and exempt 
     from tax under section 501(a)--
       ``(i) clauses (i) and (ii)(I) of subparagraph (A) shall 
     apply to all operations of such organization, and
       ``(ii) any reference in this section to gross receipts 
     shall be treated as a reference to gross receipts within the 
     meaning of section 6033.
       ``(3) Qualified wages.--
       ``(A) In general.--The term `qualified wages' means--
       ``(i) in the case of an eligible employer for which the 
     average number of full-time employees (within the meaning of 
     section 4980H) employed by such eligible employer during 2019 
     was greater than 500, wages paid by such eligible employer 
     with respect to which an employee is not providing services 
     due to circumstances described in subclause (I) or (II) of 
     paragraph (2)(A)(ii), or
       ``(ii) in the case of an eligible employer for which the 
     average number of full-time employees (within the meaning of 
     section 4980H) employed by such eligible employer during 2019 
     was not greater than 500--

       ``(I) with respect to an eligible employer described in 
     subclause (I) of paragraph (2)(A)(ii),

[[Page H1242]]

     wages paid by such eligible employer with respect to an 
     employee during any period described in such clause, or
       ``(II) with respect to an eligible employer described in 
     subclause (II) of such paragraph, wages paid by such eligible 
     employer with respect to an employee during such quarter.

       ``(B) Special rule for employers not in existence in 
     2019.--In the case of any employer that was not in existence 
     in 2019, subparagraph (A) shall be applied by substituting 
     `2020' for `2019' each place it appears.
       ``(C) Severely financially distressed employers.--
       ``(i) In general.--Notwithstanding subparagraph (A)(i), in 
     the case of a severely financially distressed employer, the 
     term `qualified wages' means wages paid by such employer with 
     respect to an employee during any calendar quarter.
       ``(ii) Definition.--The term `severely financially 
     distressed employer' means an eligible employer as defined in 
     paragraph (2), determined by substituting `less than 10 
     percent' for `less than 80 percent' in subparagraph 
     (A)(ii)(II) thereof.
       ``(D) Exception.--The term `qualified wages' shall not 
     include any wages taken into account under sections 41, 45A, 
     45P, 45S, 51, 1396, 3131, and 3132.
       ``(4) Wages.--
       ``(A) In general.--The term `wages' means wages (as defined 
     in section 3121(a)) and compensation (as defined in section 
     3231(e)). For purposes of the preceding sentence, in the case 
     of any organization or entity described in subsection (f)(2), 
     wages as defined in section 3121(a) shall be determined 
     without regard to paragraphs (5), (6), (7), (10), and (13) of 
     section 3121(b) (except with respect to services performed in 
     a penal institution by an inmate thereof).
       ``(B) Allowance for certain health plan expenses.--
       ``(i) In general.--Such term shall include amounts paid by 
     the eligible employer to provide and maintain a group health 
     plan (as defined in section 5000(b)(1)), but only to the 
     extent that such amounts are excluded from the gross income 
     of employees by reason of section 106(a).
       ``(ii) Allocation rules.--For purposes of this section, 
     amounts treated as wages under clause (i) shall be treated as 
     paid with respect to any employee (and with respect to any 
     period) to the extent that such amounts are properly 
     allocable to such employee (and to such period) in such 
     manner as the Secretary may prescribe. Except as otherwise 
     provided by the Secretary, such allocation shall be treated 
     as properly made if made on the basis of being pro rata among 
     periods of coverage.
       ``(5) Recovery startup business.--The term `recovery 
     startup business' means any employer--
       ``(A) which began carrying on any trade or business after 
     February 15, 2020,
       ``(B) for which the average annual gross receipts of such 
     employer (as determined under rules similar to the rules 
     under section 448(c)(3)) for the 3-taxable-year period ending 
     with the taxable year which precedes the calendar quarter for 
     which the credit is determined under subsection (a) does not 
     exceed $1,000,000, and
       ``(C) which, with respect to such calendar quarter, is not 
     described in subclause (I) or (II) of paragraph (2)(A)(ii).
       ``(6) Other terms.--Any term used in this section which is 
     also used in this chapter or chapter 22 shall have the same 
     meaning as when used in such chapter.
       ``(d) Aggregation Rule.--All persons treated as a single 
     employer under subsection (a) or (b) of section 52, or 
     subsection (m) or (o) of section 414, shall be treated as one 
     employer for purposes of this section.
       ``(e) Certain Rules to Apply.--For purposes of this 
     section, rules similar to the rules of sections 51(i)(1) and 
     280C(a) shall apply.
       ``(f) Certain Governmental Employers.--
       ``(1) In general.--This credit shall not apply to the 
     Government of the United States, the government of any State 
     or political subdivision thereof, or any agency or 
     instrumentality of any of the foregoing.
       ``(2) Exception.--Paragraph (1) shall not apply to--
       ``(A) any organization described in section 501(c)(1) and 
     exempt from tax under section 501(a), or
       ``(B) any entity described in paragraph (1) if--
       ``(i) such entity is a college or university, or
       ``(ii) the principal purpose or function of such entity is 
     providing medical or hospital care.
     In the case of any entity described in subparagraph (B), such 
     entity shall be treated as satisfying the requirements of 
     subsection (c)(2)(A)(i).
       ``(g) Election to Not Take Certain Wages Into Account.--
     This section shall not apply to so much of the qualified 
     wages paid by an eligible employer as such employer elects 
     (at such time and in such manner as the Secretary may 
     prescribe) to not take into account for purposes of this 
     section.
       ``(h) Coordination With Certain Programs.--
       ``(1) In general.--This section shall not apply to so much 
     of the qualified wages paid by an eligible employer as are 
     taken into account as payroll costs in connection with--
       ``(A) a covered loan under section 7(a)(37) or 7A of the 
     Small Business Act,
       ``(B) a grant under section 324 of the Economic Aid to 
     Hard-Hit Small Businesses, Non-Profits, and Venues Act, or
       ``(C) a restaurant revitalization grant under section 5003 
     of the American Rescue Plan Act of 2021.
       ``(2) Application where ppp loans not forgiven.--The 
     Secretary shall issue guidance providing that payroll costs 
     paid during the covered period shall not fail to be treated 
     as qualified wages under this section by reason of paragraph 
     (1) to the extent that--
       ``(A) a covered loan of the taxpayer under section 7(a)(37) 
     of the Small Business Act is not forgiven by reason of a 
     decision under section 7(a)(37)(J) of such Act, or
       ``(B) a covered loan of the taxpayer under section 7A of 
     the Small Business Act is not forgiven by reason of a 
     decision under section 7A(g) of such Act.
     Terms used in the preceding sentence which are also used in 
     section 7A(g) or 7(a)(37)(J) of the Small Business Act shall, 
     when applied in connection with either such section, have the 
     same meaning as when used in such section, respectively.
       ``(i) Third Party Payors.--Any credit allowed under this 
     section shall be treated as a credit described in section 
     3511(d)(2).
       ``(j) Advance Payments.--
       ``(1) In general.--Except as provided in paragraph (2), no 
     advance payment of the credit under subsection (a) shall be 
     allowed.
       ``(2) Advance payments to small employers.--
       ``(A) In general.--Under rules provided by the Secretary, 
     an eligible employer for which the average number of full-
     time employees (within the meaning of section 4980H) employed 
     by such eligible employer during 2019 was not greater than 
     500 may elect for any calendar quarter to receive an advance 
     payment of the credit under subsection (a) for such quarter 
     in an amount not to exceed 70 percent of the average 
     quarterly wages paid by the employer in calendar year 2019.
       ``(B) Special rule for seasonal employers.--In the case of 
     any employer who employs seasonal workers (as defined in 
     section 45R(d)(5)(B)), the employer may elect to apply 
     subparagraph (A) by substituting `the wages for the calendar 
     quarter in 2019 which corresponds to the calendar quarter to 
     which the election relates' for `the average quarterly wages 
     paid by the employer in calendar year 2019'.
       ``(C) Special rule for employers not in existence in 
     2019.--In the case of any employer that was not in existence 
     in 2019, subparagraphs (A) and (B) shall each be applied by 
     substituting `2020' for `2019' each place it appears.
       ``(3) Reconciliation of credit with advance payments.--
       ``(A) In general.--The amount of credit which would (but 
     for this subsection) be allowed under this section shall be 
     reduced (but not below zero) by the aggregate payment allowed 
     to the taxpayer under paragraph (2). Any failure to so reduce 
     the credit shall be treated as arising out of a mathematical 
     or clerical error and assessed according to section 
     6213(b)(1).
       ``(B) Excess advance payments.--If the advance payments to 
     a taxpayer under paragraph (2) for a calendar quarter exceed 
     the credit allowed by this section (determined without regard 
     to subparagraph (A)), the tax imposed under section 3111(b) 
     or so much of the tax imposed under section 3221(a) as is 
     attributable to the rate in effect under section 3111(b) 
     (whichever is applicable) for the calendar quarter shall be 
     increased by the amount of such excess.
       ``(k) Treatment of Deposits.--The Secretary shall waive any 
     penalty under section 6656 for any failure to make a deposit 
     of any applicable employment taxes if the Secretary 
     determines that such failure was due to the reasonable 
     anticipation of the credit allowed under this section.
       ``(l) Extension of Limitation on Assessment.--
     Notwithstanding section 6501, the limitation on the time 
     period for the assessment of any amount attributable to a 
     credit claimed under this section shall not expire before the 
     date that is 5 years after the later of--
       ``(1) the date on which the original return which includes 
     the calendar quarter with respect to which such credit is 
     determined is filed, or
       ``(2) the date on which such return is treated as filed 
     under section 6501(b)(2).
       ``(m) Regulations and Guidance.--The Secretary shall issue 
     such forms, instructions, regulations, and other guidance as 
     are necessary--
       ``(1) to allow the advance payment of the credit under 
     subsection (a) as provided in subsection (j)(2), subject to 
     the limitations provided in this section, based on such 
     information as the Secretary shall require,
       ``(2) with respect to the application of the credit under 
     subsection (a) to third party payors (including professional 
     employer organizations, certified professional employer 
     organizations, or agents under section 3504), including 
     regulations or guidance allowing such payors to submit 
     documentation necessary to substantiate the eligible employer 
     status of employers that use such payors, and
       ``(3) to prevent the avoidance of the purposes of the 
     limitations under this section, including through the 
     leaseback of employees.
     Any forms, instructions, regulations, or other guidance 
     described in paragraph (2) shall require the customer to be 
     responsible for the accounting of the credit and for any 
     liability for improperly claimed credits and shall require 
     the certified professional employer organization or other 
     third party payor to accurately report such tax credits based 
     on the information provided by the customer.
       ``(n) Application.--This section shall only apply to wages 
     paid after June 30, 2021, and before January 1, 2022.''.
       (b) Refunds.--Paragraph (2) of section 1324(b) of title 31, 
     United States Code, is amended by inserting ``3134,'' before 
     ``6428''.
       (c) Clerical Amendment.--The table of sections for 
     subchapter D of chapter 21 of subtitle C of the Internal 
     Revenue Code of 1986 is amended by adding at the end the 
     following:

``Sec. 3134. Employee retention credit for employers subject to closure 
              due to COVID-19.''.
       (d) Effective Date.--The amendments made by this section 
     shall apply to calendar quarters beginning after June 30, 
     2021.

[[Page H1243]]

  


                       PART 7--PREMIUM TAX CREDIT

     SEC. 9661. IMPROVING AFFORDABILITY BY EXPANDING PREMIUM 
                   ASSISTANCE FOR CONSUMERS.

       (a) In General.--Section 36B(b)(3)(A) of the Internal 
     Revenue Code of 1986 is amended by adding at the end the 
     following new clause:
       ``(iii) Temporary percentages for 2021 and 2022.--In the 
     case of a taxable year beginning in 2021 or 2022--

       ``(I) clause (ii) shall not apply for purposes of adjusting 
     premium percentages under this subparagraph, and
       ``(II) the following table shall be applied in lieu of the 
     table contained in clause (i):


------------------------------------------------------------------------
  ``In the case of household  income
 (expressed as  a percent of poverty     The initial        The final
  line)  within the following income       premium           premium
                tier:                  percentage is--   percentage is--
------------------------------------------------------------------------
Up to 150.0 percent..................              0.0              0.0
150.0 percent up to 200.0 percent....              0.0              2.0
200.0 percent up to 250.0 percent....              2.0              4.0
250.0 percent up to 300.0 percent....              4.0              6.0
300.0 percent up to 400.0 percent....              6.0              8.5
400.0 percent and higher.............              8.5           8.5''.
------------------------------------------------------------------------

       (b) Conforming Amendment.--Section 36B(c)(1) of the 
     Internal Revenue Code of 1986 is amended by adding at the end 
     the following new subparagraph:
       ``(E) Temporary rule for 2021 and 2022.--In the case of a 
     taxable year beginning in 2021 or 2022, subparagraph (A) 
     shall be applied without regard to `but does not exceed 400 
     percent'.''.
       (c) Effective Date.--The amendments made by this section 
     shall apply to taxable years beginning after December 31, 
     2020.

     SEC. 9662. TEMPORARY MODIFICATION OF LIMITATIONS ON 
                   RECONCILIATION OF TAX CREDITS FOR COVERAGE 
                   UNDER A QUALIFIED HEALTH PLAN WITH ADVANCE 
                   PAYMENTS OF SUCH CREDIT.

       (a) In General.--Section 36B(f)(2)(B) of the Internal 
     Revenue Code of 1986 is amended by adding at the end the 
     following new clause:
       ``(iii) Temporary modification of limitation on increase.--
     In the case of any taxable year beginning in 2020, for any 
     taxpayer who files for such taxable year an income tax return 
     reconciling any advance payment of the credit under this 
     section, the Secretary shall treat subparagraph (A) as not 
     applying.''.
       (b) Effective Date.--The amendment made by this section 
     shall apply to taxable years beginning after December 31, 
     2019.

     SEC. 9663. APPLICATION OF PREMIUM TAX CREDIT IN CASE OF 
                   INDIVIDUALS RECEIVING UNEMPLOYMENT COMPENSATION 
                   DURING 2021.

       (a) In General.--Section 36B of the Internal Revenue Code 
     of 1986 is amended by redesignating subsection (g) as 
     subsection (h) and by inserting after subsection (f) the 
     following new subsection:
       ``(g) Special Rule for Individuals Who Receive Unemployment 
     Compensation During 2021.--
       ``(1) In general.--For purposes of this section, in the 
     case of a taxpayer who has received, or has been approved to 
     receive, unemployment compensation for any week beginning 
     during 2021, for the taxable year in which such week begins--
       ``(A) such taxpayer shall be treated as an applicable 
     taxpayer, and
       ``(B) there shall not be taken into account any household 
     income of the taxpayer in excess of 133 percent of the 
     poverty line for a family of the size involved.
       ``(2) Unemployment compensation.--For purposes of this 
     subsection, the term `unemployment compensation' has the 
     meaning given such term in section 85(b).
       ``(3) Evidence of unemployment compensation.--For purposes 
     of this subsection, a taxpayer shall not be treated as having 
     received (or been approved to receive) unemployment 
     compensation for any week unless such taxpayer provides self-
     attestation of, and such documentation as the Secretary shall 
     prescribe which demonstrates, such receipt or approval.
       ``(4) Clarification of rules remaining applicable.--
       ``(A) Joint return requirement.--Paragraph (1)(A) shall not 
     affect the application of subsection (c)(1)(C).
       ``(B) Household income and affordabillity.--Paragraph 
     (1)(B) shall not apply to any determination of household 
     income for purposes of paragraph (2)(C)(i)(II) or (4)(C)(ii) 
     of subsection (c)''.
       (b) Effective Date.--The amendments made by this section 
     shall apply to taxable years beginning after December 31, 
     2020.

                    PART 8--MISCELLANEOUS PROVISIONS

     SEC. 9671. REPEAL OF ELECTION TO ALLOCATE INTEREST, ETC. ON 
                   WORLDWIDE BASIS.

       (a) In General.--Section 864 of the Internal Revenue Code 
     of 1986 is amended by striking subsection (f).
       (b) Effective Date.--The amendment made by this section 
     shall apply to taxable years beginning after December 31, 
     2020.

     SEC. 9672. TAX TREATMENT OF TARGETED EIDL ADVANCES.

       For purposes of the Internal Revenue Code of 1986--
       (1) amounts received from the Administrator of the Small 
     Business Administration in the form of a targeted EIDL 
     advance under section 331 of the Economic Aid to Hard-Hit 
     Small Businesses, Nonprofits, and Venues Act (title III of 
     division N of Public Law 116-260) shall not be included in 
     the gross income of the person that receives such amounts,
       (2) no deduction shall be denied, no tax attribute shall be 
     reduced, and no basis increase shall be denied, by reason of 
     the exclusion from gross income provided by paragraph (1), 
     and
       (3) in the case of a partnership or S corporation that 
     receives such amounts--
       (A) any amount excluded from income by reason of paragraph 
     (1) shall be treated as tax exempt income for purposes of 
     sections 705 and 1366 of the Internal Revenue Code of 1986, 
     and
       (B) the Secretary of the Treasury (or the Secretary's 
     delegate) shall prescribe rules for determining a partner's 
     distributive share of any amount described in subparagraph 
     (A) for purposes of section 705 of the Internal Revenue Code 
     of 1986.

     SEC. 9673. TAX TREATMENT OF RESTAURANT REVITALIZATION GRANTS.

       For purposes of the Internal Revenue Code of 1986--
       (1) amounts received from the Administrator of the Small 
     Business Administration in the form of a restaurant 
     revitalization grant under section 5003 shall not be included 
     in the gross income of the person that receives such amounts,
       (2) no deduction shall be denied, no tax attribute shall be 
     reduced, and no basis increase shall be denied, by reason of 
     the exclusion from gross income provided by paragraph (1), 
     and
       (3) in the case of a partnership or S corporation that 
     receives such amounts--
       (A) except as otherwise provided by the Secretary of the 
     Treasury (or the Secretary's delegate), any amount excluded 
     from income by reason of paragraph (1) shall be treated as 
     tax exempt income for purposes of sections 705 and 1366 of 
     the Internal Revenue Code of 1986, and
       (B) the Secretary of the Treasury (or the Secretary's 
     delegate) shall prescribe rules for determining a partner's 
     distributive share of any amount described in subparagraph 
     (A) for purposes of section 705 of the Internal Revenue Code 
     of 1986.

     SEC. 9674. MODIFICATION OF EXCEPTIONS FOR REPORTING OF THIRD 
                   PARTY NETWORK TRANSACTIONS.

       (a) In General.--Section 6050W(e) of the Internal Revenue 
     Code of 1986 is amended to read as follows:
       ``(e) De Minimis Exception for Third Party Settlement 
     Organizations.--A third party settlement organization shall 
     not be required to report any information under subsection 
     (a) with respect to third party network transactions of any 
     participating payee if the amount which would otherwise be 
     reported under subsection (a)(2) with respect to such 
     transactions does not exceed $600.''.
       (b) Clarification That Reporting Is Not Required on 
     Transactions Which Are Not for Goods or Services.--Section 
     6050W(c)(3) of such Code is amended by inserting ``described 
     in subsection (d)(3)(A)(iii)'' after ``any transaction''.
       (c) Effective Date.--
       (1) In general.--The amendment made by subsection (a) shall 
     apply to returns for calendar years beginning after December 
     31, 2021.
       (2) Clarification.--The amendment made by subsection (b) 
     shall apply to transactions after the date of the enactment 
     of this Act.

     SEC. 9675. MODIFICATION OF TREATMENT OF STUDENT LOAN 
                   FORGIVENESS.

       (a) In General.--Section 108(f) of the Internal Revenue 
     Code of 1986 is amended by striking paragraph (5) and 
     inserting the following:
       ``(5) Special rule for discharges in 2021 through 2025.--
     Gross income does not include any amount which (but for this 
     subsection) would be includible in gross income by reason of 
     the discharge (in whole or in part) after December 31, 2020, 
     and before January 1, 2026, of--
       ``(A) any loan provided expressly for postsecondary 
     educational expenses, regardless of whether provided through 
     the educational institution or directly to the borrower, if 
     such loan was made, insured, or guaranteed by--
       ``(i) the United States, or an instrumentality or agency 
     thereof,
       ``(ii) a State, territory, or possession of the United 
     States, or the District of Columbia, or any political 
     subdivision thereof, or
       ``(iii) an eligible educational institution (as defined in 
     section 25A),
       ``(B) any private education loan (as defined in section 
     140(a)(7) of the Truth in Lending Act),
       ``(C) any loan made by any educational organization 
     described in section 170(b)(1)(A)(ii) if such loan is made--

[[Page H1244]]

       ``(i) pursuant to an agreement with any entity described in 
     subparagraph (A) or any private education lender (as defined 
     in section 140(a) of the Truth in Lending Act) under which 
     the funds from which the loan was made were provided to such 
     educational organization, or
       ``(ii) pursuant to a program of such educational 
     organization which is designed to encourage its students to 
     serve in occupations with unmet needs or in areas with unmet 
     needs and under which the services provided by the students 
     (or former students) are for or under the direction of a 
     governmental unit or an organization described in section 
     501(c)(3) and exempt from tax under section 501(a), or
       ``(D) any loan made by an educational organization 
     described in section 170(b)(1)(A)(ii) or by an organization 
     exempt from tax under section 501(a) to refinance a loan to 
     an individual to assist the individual in attending any such 
     educational organization but only if the refinancing loan is 
     pursuant to a program of the refinancing organization which 
     is designed as described in subparagraph (C)(ii).
     The preceding sentence shall not apply to the discharge of a 
     loan made by an organization described in subparagraph (C) or 
     made by a private education lender (as defined in section 
     140(a)(7) of the Truth in Lending Act) if the discharge is on 
     account of services performed for either such organization or 
     for such private education lender.''.
       (b) Effective Date.--The amendment made by this section 
     shall apply to discharges of loans after December 31, 2020.

                          Subtitle H--Pensions

     SEC. 9701. TEMPORARY DELAY OF DESIGNATION OF MULTIEMPLOYER 
                   PLANS AS IN ENDANGERED, CRITICAL, OR CRITICAL 
                   AND DECLINING STATUS.

       (a) In General.--Notwithstanding the actuarial 
     certification under section 305(b)(3) of the Employee 
     Retirement Income Security Act of 1974 and section 432(b)(3) 
     of the Internal Revenue Code of 1986, if a plan sponsor of a 
     multiemployer plan elects the application of this section, 
     then, for purposes of section 305 of such Act and section 432 
     of such Code--
       (1) the status of the plan for its first plan year 
     beginning during the period beginning on March 1, 2020, and 
     ending on February 28, 2021, or the next succeeding plan year 
     (as designated by the plan sponsor in such election), shall 
     be the same as the status of such plan under such sections 
     for the plan year preceding such designated plan year, and
       (2) in the case of a plan which was in endangered or 
     critical status for the plan year preceding the designated 
     plan year described in paragraph (1), the plan shall not be 
     required to update its plan or schedules under section 
     305(c)(6) of such Act and section 432(c)(6) of such Code, or 
     section 305(e)(3)(B) of such Act and section 432(e)(3)(B) of 
     such Code, whichever is applicable, until the plan year 
     following the designated plan year described in paragraph 
     (1).
       (b) Exception for Plans Becoming Critical During 
     Election.--If--
       (1) an election was made under subsection (a) with respect 
     to a multiemployer plan, and
       (2) such plan has, without regard to such election, been 
     certified by the plan actuary under section 305(b)(3) of the 
     Employee Retirement Income Security Act of 1974 and section 
     432(b)(3) of the Internal Revenue Code of 1986 to be in 
     critical status for the designated plan year described in 
     subsection (a)(1), then such plan shall be treated as a plan 
     in critical status for such plan year for purposes of 
     applying section 4971(g)(1)(A) of such Code, section 
     302(b)(3) of such Act (without regard to the second sentence 
     thereof), and section 412(b)(3) of such Code (without regard 
     to the second sentence thereof).
       (c) Election and Notice.--
       (1) Election.--An election under subsection (a)--
       (A) shall be made at such time and in such manner as the 
     Secretary of the Treasury or the Secretary's delegate may 
     prescribe and, once made, may be revoked only with the 
     consent of the Secretary, and
       (B) if made--
       (i) before the date the annual certification is submitted 
     to the Secretary or the Secretary's delegate under section 
     305(b)(3) of such Act and section 432(b)(3) of such Code, 
     shall be included with such annual certification, and
       (ii) after such date, shall be submitted to the Secretary 
     or the Secretary's delegate not later than 30 days after the 
     date of the election.
       (2) Notice to participants.--
       (A) In general.--Notwithstanding section 305(b)(3)(D) of 
     the Employee Retirement Income Security Act of 1974 and 
     section 432(b)(3)(D) of the Internal Revenue Code of 1986, 
     if, by reason of an election made under subsection (a), the 
     plan is in neither endangered nor critical status--
       (i) the plan sponsor of a multiemployer plan shall not be 
     required to provide notice under such sections, and
       (ii) the plan sponsor shall provide to the participants and 
     beneficiaries, the bargaining parties, the Pension Benefit 
     Guaranty Corporation, and the Secretary of Labor a notice of 
     the election under subsection (a) and such other information 
     as the Secretary of the Treasury (in consultation with the 
     Secretary of Labor) may require--

       (I) if the election is made before the date the annual 
     certification is submitted to the Secretary or the 
     Secretary's delegate under section 305(b)(3) of such Act and 
     section 432(b)(3) of such Code, not later than 30 days after 
     the date of the certification, and
       (II) if the election is made after such date, not later 
     than 30 days after the date of the election.

       (B) Notice of endangered status.--Notwithstanding section 
     305(b)(3)(D) of such Act and section 432(b)(3)(D) of such 
     Code, if the plan is certified to be in critical status for 
     any plan year but is in endangered status by reason of an 
     election made under subsection (a), the notice provided under 
     such sections shall be the notice which would have been 
     provided if the plan had been certified to be in endangered 
     status.

     SEC. 9702. TEMPORARY EXTENSION OF THE FUNDING IMPROVEMENT AND 
                   REHABILITATION PERIODS FOR MULTIEMPLOYER 
                   PENSION PLANS IN CRITICAL AND ENDANGERED STATUS 
                   FOR 2020 OR 2021.

       (a) In General.--If the plan sponsor of a multiemployer 
     plan which is in endangered or critical status for a plan 
     year beginning in 2020 or 2021 (determined after application 
     of section 9701) elects the application of this section, 
     then, for purposes of section 305 of the Employee Retirement 
     Income Security Act of 1974 and section 432 of the Internal 
     Revenue Code of 1986, the plan's funding improvement period 
     or rehabilitation period, whichever is applicable, shall be 
     extended by 5 years.
       (b) Definitions and Special Rules.--For purposes of this 
     section--
       (1) Election.--An election under this section shall be made 
     at such time, and in such manner and form, as (in 
     consultation with the Secretary of Labor) the Secretary of 
     the Treasury or the Secretary's delegate may prescribe.
       (2) Definitions.--Any term which is used in this section 
     which is also used in section 305 of the Employee Retirement 
     Income Security Act of 1974 and section 432 of the Internal 
     Revenue Code of 1986 shall have the same meaning as when used 
     in such sections.
       (c) Effective Date.--This section shall apply to plan years 
     beginning after December 31, 2019.

     SEC. 9703. ADJUSTMENTS TO FUNDING STANDARD ACCOUNT RULES.

       (a) Adjustments.--
       (1) Amendment to employee retirement income security act of 
     1974.--Section 304(b)(8) of the Employee Retirement Income 
     Security Act of 1974 (29 U.S.C. 1084(b)) is amended by adding 
     at the end the following new subparagraph:
       ``(F) Relief for 2020 and 2021.--A multiemployer plan with 
     respect to which the solvency test under subparagraph (C) is 
     met as of February 29, 2020, may elect to apply this 
     paragraph (without regard to whether such plan previously 
     elected the application of this paragraph)--
       ``(i) by substituting `February 29, 2020' for `August 31, 
     2008' each place it appears in subparagraphs (A)(i), 
     (B)(i)(I), and (B)(i)(II),
       ``(ii) by inserting `and other losses related to the virus 
     SARS-CoV-2 or coronavirus disease 2019 (COVID-19) (including 
     experience losses related to reductions in contributions, 
     reductions in employment, and deviations from anticipated 
     retirement rates, as determined by the plan sponsor)' after 
     `net investment losses' in subparagraph (A)(i), and
       ``(iii) by substituting `this subparagraph or subparagraph 
     (A)' for `this subparagraph and subparagraph (A) both' in 
     subparagraph (B)(iii).
     The preceding sentence shall not apply to a plan to which 
     special financial assistance is granted under section 4262. 
     For purposes of the application of this subparagraph, the 
     Secretary of the Treasury shall rely on the plan sponsor's 
     calculations of plan losses unless such calculations are 
     clearly erroneous.''.
       (2) Amendment to internal revenue code of 1986.--Section 
     431(b)(8) of the Internal Revenue Code of 1986 is amended by 
     adding at the end the following new subparagraph:
       ``(F) Relief for 2020 and 2021.--A multiemployer plan with 
     respect to which the solvency test under subparagraph (C) is 
     met as of February 29, 2020, may elect to apply this 
     paragraph (without regard to whether such plan previously 
     elected the application of this paragraph)--
       ``(i) by substituting `February 29, 2020' for `August 31, 
     2008' each place it appears in subparagraphs (A)(i), 
     (B)(i)(I), and (B)(i)(II),
       ``(ii) by inserting `and other losses related to the virus 
     SARS-CoV-2 or coronavirus disease 2019 (COVID-19) (including 
     experience losses related to reductions in contributions, 
     reductions in employment, and deviations from anticipated 
     retirement rates, as determined by the plan sponsor)' after 
     `net investment losses' in subparagraph (A)(i), and
       ``(iii) by substituting `this subparagraph or subparagraph 
     (A)' for `this subparagraph and subparagraph (A) both' in 
     subparagraph (B)(iii).
     The preceding sentence shall not apply to a plan to which 
     special financial assistance is granted under section 4262 of 
     the Employee Retirement Income Security Act of 1974. For 
     purposes of the application of this subparagraph, the 
     Secretary shall rely on the plan sponsor's calculations of 
     plan losses unless such calculations are clearly 
     erroneous.''.
       (b) Effective Dates.--
       (1) In general.--The amendments made by this section shall 
     take effect as of the first day of the first plan year ending 
     on or after February 29, 2020, except that any election a 
     plan makes pursuant to this section that affects the plan's 
     funding standard account for the first plan year beginning 
     after February 29, 2020, shall be disregarded for purposes of 
     applying the provisions of section 305 of the Employee 
     Retirement Income Security Act of 1974 and section 432 of the 
     Internal Revenue Code of 1986 to such plan year.
       (2) Restrictions on benefit increases.--Notwithstanding 
     paragraph (1), the restrictions on plan amendments increasing 
     benefits in sections 304(b)(8)(D) of such Act and 
     431(b)(8)(D) of such Code, as applied by the amendments made 
     by this section, shall take effect on the date of enactment 
     of this Act.

     SEC. 9704. SPECIAL FINANCIAL ASSISTANCE PROGRAM FOR 
                   FINANCIALLY TROUBLED MULTIEMPLOYER PLANS.

       (a) Appropriation.--Section 4005 of the Employee Retirement 
     Income Security Act of 1974

[[Page H1245]]

     (29 U.S.C. 1305) is amended by adding at the end the 
     following:
       ``(i)(1) An eighth fund shall be established for special 
     financial assistance to multiemployer pension plans, as 
     provided under section 4262, and to pay for necessary 
     administrative and operating expenses of the corporation 
     relating to such assistance.
       ``(2) There is appropriated from the general fund such 
     amounts as are necessary for the costs of providing financial 
     assistance under section 4262 and necessary administrative 
     and operating expenses of the corporation. The eighth fund 
     established under this subsection shall be credited with 
     amounts from time to time as the Secretary of the Treasury, 
     in conjunction with the Director of the Pension Benefit 
     Guaranty Corporation, determines appropriate, from the 
     general fund of the Treasury, but in no case shall such 
     transfers occur after September 30, 2030.''.
       (b) Financial Assistance Authority.--The Employee 
     Retirement Income Security Act of 1974 is amended by 
     inserting after section 4261 of such Act (29 U.S.C. 1431) the 
     following:

     ``SEC. 4262. SPECIAL FINANCIAL ASSISTANCE BY THE CORPORATION.

       ``(a) Special Financial Assistance.--
       ``(1) In general.--The corporation shall provide special 
     financial assistance to an eligible multiemployer plan under 
     this section, upon the application of a plan sponsor of such 
     a plan for such assistance.
       ``(2) Inapplicability of certain repayment obligation.--A 
     plan receiving special financial assistance pursuant to this 
     section shall not be subject to repayment obligations with 
     respect to such special financial assistance.
       ``(b) Eligible Multiemployer Plans.--
       ``(1) In general.--For purposes of this section, a 
     multiemployer plan is an eligible multiemployer plan if--
       ``(A) the plan is in critical and declining status (within 
     the meaning of section 305(b)(6)) in any plan year beginning 
     in 2020 through 2022;
       ``(B) a suspension of benefits has been approved with 
     respect to the plan under section 305(e)(9) as of the date of 
     the enactment of this section;
       ``(C) in any plan year beginning in 2020 through 2022, the 
     plan is certified by the plan actuary to be in critical 
     status (within the meaning of section 305(b)(2)), has a 
     modified funded percentage of less than 40 percent, and has a 
     ratio of active to inactive participants which is less than 2 
     to 3; or
       ``(D) the plan became insolvent for purposes of section 
     418E of the Internal Revenue Code of 1986 after December 16, 
     2014, and has remained so insolvent and has not been 
     terminated as of the date of enactment of this section.
       ``(2) Modified funded percentage.--For purposes of 
     paragraph (1)(C), the term `modified funded percentage' means 
     the percentage equal to a fraction the numerator of which is 
     current value of plan assets (as defined in section 3(26) of 
     such Act) and the denominator of which is current liabilities 
     (as defined in section 431(c)(6)(D) of such Code and section 
     304(c)(6)(D) of such Act).
       ``(c) Applications for Special Financial Assistance.--
     Within 120 days of the date of enactment of this section, the 
     corporation shall issue regulations or guidance setting forth 
     requirements for special financial assistance applications 
     under this section. In such regulations or guidance, the 
     corporation shall--
       ``(1) limit the materials required for a special financial 
     assistance application to the minimum necessary to make a 
     determination on the application;
       ``(2) specify effective dates for transfers of special 
     financial assistance following approval of an application, 
     based on the effective date of the supporting actuarial 
     analysis and the date on which the application is submitted; 
     and
       ``(3) provide for an alternate application for special 
     financial assistance under this section, which may be used by 
     a plan that has been approved for a partition under section 
     4233 before the date of enactment of this section.
       ``(d) Temporary Priority Consideration of Applications.--
       ``(1) In general.--The corporation may specify in 
     regulations or guidance under subsection (c) that, during a 
     period no longer than the first 2 years following the date of 
     enactment of this section, applications may not be filed by 
     an eligible multiemployer plan unless--
       ``(A) the eligible multiemployer plan is insolvent or is 
     likely to become insolvent within 5 years of the date of 
     enactment of this section;
       ``(B) the corporation projects the eligible multiemployer 
     plan to have a present value of financial assistance payments 
     under section 4261 that exceeds $1,000,000,000 if the special 
     financial assistance is not ordered;
       ``(C) the eligible multiemployer plan has implemented 
     benefit suspensions under section 305(e)(9) as of the date of 
     the enactment of this section; or
       ``(D) the corporation determines it appropriate based on 
     other similar circumstances.
       ``(e) Actuarial Assumptions.--
       ``(1) Eligibility.--For purposes of determining eligibility 
     for special financial assistance, the corporation shall 
     accept assumptions incorporated in a multiemployer plan's 
     determination that it is in critical status or critical and 
     declining status (within the meaning of section 305(b)) for 
     certifications of plan status completed before January 1, 
     2021, unless such assumptions are clearly erroneous. For 
     certifications of plan status completed after December 31, 
     2020, a plan shall determine whether it is in critical or 
     critical and declining status for purposes of eligibility for 
     special financial assistance by using the assumptions that 
     the plan used in its most recently completed certification of 
     plan status before January 1, 2021, unless such assumptions 
     (excluding the plan's interest rate) are unreasonable.
       ``(2) Amount of financial assistance.--In determining the 
     amount of special financial assistance in its application, an 
     eligible multiemployer plan shall--
       ``(A) use the interest rate used by the plan in its most 
     recently completed certification of plan status before 
     January 1, 2021, provided that such interest rate may not 
     exceed the interest rate limit; and
       ``(B) for other assumptions, use the assumptions that the 
     plan used in its most recently completed certification of 
     plan status before January 1, 2021, unless such assumptions 
     are unreasonable.
       ``(3) Interest rate limit.--The interest rate limit for 
     purposes of this subsection is the rate specified in section 
     303(h)(2)(C)(iii) (disregarding modifications made under 
     clause (iv) of such section) for the month in which the 
     application for special financial assistance is filed by the 
     eligible multiemployer plan or the 3 preceding months, with 
     such specified rate increased by 200 basis points.
       ``(4) Changes in assumptions.--If a plan determines that 
     use of one or more prior assumptions is unreasonable, the 
     plan may propose in its application to change such 
     assumptions, provided that the plan discloses such changes in 
     its application and describes why such assumptions are no 
     longer reasonable. The corporation shall accept such changed 
     assumptions unless it determines the changes are 
     unreasonable, individually or in the aggregate. The plan may 
     not propose a change to the interest rate otherwise required 
     under this subsection for eligibility or financial assistance 
     amount.
       ``(f) Application Deadline.--Any application by a plan for 
     special financial assistance under this section shall be 
     submitted to the corporation (and, in the case of a plan to 
     which section 432(k)(1)(D) of the Internal Revenue Code of 
     1986 applies, to the Secretary of the Treasury) no later than 
     December 31, 2025, and any revised application for special 
     financial assistance shall be submitted no later than 
     December 31, 2026.
       ``(g) Determinations on Applications.--A plan's application 
     for special financial assistance under this section that is 
     timely filed in accordance with the regulations or guidance 
     issued under subsection (c) shall be deemed approved unless 
     the corporation notifies the plan within 120 days of the 
     filing of the application that the application is incomplete, 
     any proposed change or assumption is unreasonable, or the 
     plan is not eligible under this section. Such notice shall 
     specify the reasons the plan is ineligible for special 
     financial assistance, any proposed change or assumption is 
     unreasonable, or information is needed to complete the 
     application. If a plan is denied assistance under this 
     subsection, the plan may submit a revised application under 
     this section. Any revised application for special financial 
     assistance submitted by a plan shall be deemed approved 
     unless the corporation notifies the plan within 120 days of 
     the filing of the revised application that the application is 
     incomplete, any proposed change or assumption is 
     unreasonable, or the plan is not eligible under this section. 
     Special financial assistance issued by the corporation shall 
     be effective on a date determined by the corporation, but no 
     later than 1 year after a plan's special financial assistance 
     application is approved by the corporation or deemed 
     approved. The corporation shall not pay any special financial 
     assistance after September 30, 2030.
       ``(h) Manner of Payment.--The payment made by the 
     corporation to an eligible multiemployer plan under this 
     section shall be made as a single, lump sum payment.
       ``(i) Amount and Manner of Special Financial Assistance.--
       ``(1) In general.--Special financial assistance under this 
     section shall be a transfer of funds in the amount necessary 
     as demonstrated by the plan sponsor on the application for 
     such special financial assistance, in accordance with the 
     requirements described in subsection (j). Special financial 
     assistance shall be paid to such plan as soon as practicable 
     upon approval of the application by the corporation.
       ``(2) No cap.--Special financial assistance granted by the 
     corporation under this section shall not be capped by the 
     guarantee under 4022A.
       ``(j) Determination of Amount of Special Financial 
     Assistance.--
       ``(1) In general.--The amount of financial assistance 
     provided to a multiemployer plan eligible for financial 
     assistance under this section shall be such amount required 
     for the plan to pay all benefits due during the period 
     beginning on the date of payment of the special financial 
     assistance payment under this section and ending on the last 
     day of the plan year ending in 2051, with no reduction in a 
     participant's or beneficiary's accrued benefit as of the date 
     of enactment of this section, except to the extent of a 
     reduction in accordance with section 305(e)(8) adopted prior 
     to the plan's application for special financial assistance 
     under this section, and taking into account the reinstatement 
     of benefits required under subsection (k).
       ``(2) Projections.--The funding projections for purposes of 
     this section shall be performed on a deterministic basis.
       ``(k) Reinstatement of Suspended Benefits.--The Secretary, 
     in coordination with the Secretary of the Treasury, shall 
     ensure that an eligible multiemployer plan that receives 
     special financial assistance under this section--
       ``(1) reinstates any benefits that were suspended under 
     section 305(e)(9) or section 4245(a) in accordance with 
     guidance issued by the Secretary of the Treasury pursuant to 
     section 432(k)(1)(B) of the Internal Revenue Code of 1986, 
     effective as of the first month in which the effective date 
     for the special financial assistance occurs, for participants 
     and beneficiaries as of such month; and
       ``(2) provides payments equal to the amount of benefits 
     previously suspended under section

[[Page H1246]]

     305(e)(9) or 4245(a) to any participants or beneficiaries in 
     pay status as of the effective date of the special financial 
     assistance, payable, as determined by the eligible 
     multiemployer plan--
       ``(A) as a lump sum within 3 months of such effective date; 
     or
       ``(B) in equal monthly installments over a period of 5 
     years, commencing within 3 months of such effective date, 
     with no adjustment for interest.
       ``(l) Restrictions on the Use of Special Financial 
     Assistance.--Special financial assistance received under this 
     section and any earnings thereon may be used by an eligible 
     multiemployer plan to make benefit payments and pay plan 
     expenses. Special financial assistance and any earnings on 
     such assistance shall be segregated from other plan assets. 
     Special financial assistance shall be invested by plans in 
     investment-grade bonds or other investments as permitted by 
     the corporation.
       ``(m) Conditions on Plans Receiving Special Financial 
     Assistance.--
       ``(1) In general.--The corporation, in consultation with 
     the Secretary of the Treasury, may impose, by regulation or 
     other guidance, reasonable conditions on an eligible 
     multiemployer plan that receives special financial assistance 
     relating to increases in future accrual rates and any 
     retroactive benefit improvements, allocation of plan assets, 
     reductions in employer contribution rates, diversion of 
     contributions to, and allocation of expenses to, other 
     benefit plans, and withdrawal liability.
       ``(2) Limitation.--The corporation shall not impose 
     conditions on an eligible multiemployer plan as a condition 
     of, or following receipt of, special financial assistance 
     under this section relating to--
       ``(A) any prospective reduction in plan benefits (including 
     benefits that may be adjusted pursuant to section 305(e)(8));
       ``(B) plan governance, including selection of, removal of, 
     and terms of contracts with, trustees, actuaries, investment 
     managers, and other service providers; or
       ``(C) any funding rules relating to the plan receiving 
     special financial assistance under this section.
       ``(3) Payment of premiums.--An eligible multiemployer plan 
     receiving special financial assistance under this section 
     shall continue to pay all premiums due under section 4007 for 
     participants and beneficiaries in the plan.
       ``(4) Assistance not considered for certain purposes.--An 
     eligible multiemployer plan that receives special financial 
     assistance shall be deemed to be in critical status within 
     the meaning of section 305(b)(2) until the last plan year 
     ending in 2051.
       ``(5) Insolvent plans.--An eligible multiemployer plan 
     receiving special financial assistance under this section 
     that subsequently becomes insolvent will be subject to the 
     current rules and guarantee for insolvent plans.
       ``(6) Ineligibility for other assistance.--An eligible 
     multiemployer plan that receives special financial assistance 
     under this section is not eligible to apply for a new 
     suspension of benefits under section 305(e)(9)(G).
       ``(n) Coordination With Secretary of the Treasury.--In 
     prescribing the application process for eligible 
     multiemployer plans to receive special financial assistance 
     under this section and reviewing applications of such plans, 
     the corporation shall coordinate with the Secretary of the 
     Treasury in the following manner:
       ``(1) In the case of a plan which has suspended benefits 
     under section 305(e)(9)--
       ``(A) in determining whether to approve the application, 
     the corporation shall consult with the Secretary of the 
     Treasury regarding the plan's proposed method of reinstating 
     benefits, as described in the plan's application and in 
     accordance with guidance issued by the Secretary of the 
     Treasury, and
       ``(B) the corporation shall consult with the Secretary of 
     the Treasury regarding the amount of special financial 
     assistance needed based on the projected funded status of the 
     plan as of the last day of the plan year ending in 2051, 
     whether the plan proposes to repay benefits over 5 years or 
     as a lump sum, as required by subsection (k)(2), and any 
     other relevant factors, as determined by the corporation in 
     consultation with the Secretary of the Treasury, to ensure 
     the amount of assistance is sufficient to meet such 
     requirement and is sufficient to pay benefits as required in 
     subsection (j)(1).
       ``(2) In the case of any plan which proposes in its 
     application to change the assumptions used, as provided in 
     subsection (e)(4), the corporation shall consult with the 
     Secretary of the Treasury regarding such proposed change in 
     assumptions.
       ``(3) If the corporation specifies in regulations or 
     guidance that temporary priority consideration is available 
     for plans which are insolvent within the meaning of section 
     418E of the Internal Revenue Code of 1986 or likely to become 
     so insolvent or for plans which have suspended benefits under 
     section 305(e)(9), or that availability is otherwise based on 
     the funded status of the plan under section 305, as permitted 
     by subsection (d), the corporation shall consult with the 
     Secretary of the Treasury regarding any granting of priority 
     consideration to such plans.''.
       (c) Premium Rate Increase.--Section 4006(a)(3) of the 
     Employee Retirement Income Security Act of 1974 (29 U.S.C. 
     1306(a)(3)) is amended--
       (1) in subparagraph (A)--
       (A) in clause (vi)--
       (i) by inserting ``, and before January 1, 2031'' after 
     ``December 31, 2014,''; and
       (ii) by striking ``or'' at the end;
       (B) in clause (vii)--
       (i) by moving the margin 2 ems to the left; and
       (ii) in subclause (II), by striking the period and 
     inserting ``, or''; and
       (C) by adding at the end the following:
       ``(viii) in the case of a multiemployer plan, for plan 
     years beginning after December 31, 2030, $52 for each 
     individual who is a participant in such plan during the 
     applicable plan year.''; and
       (2) by adding at the end the following:
       ``(N) For each plan year beginning in a calendar year after 
     2031, there shall be substituted for the dollar amount 
     specified in clause (viii) of subparagraph (A) an amount 
     equal to the greater of--
       ``(i) the product derived by multiplying such dollar amount 
     by the ratio of--
       ``(I) the national average wage index (as defined in 
     section 209(k)(1) of the Social Security Act) for the first 
     of the 2 calendar years preceding the calendar year in which 
     such plan year begins, to
       ``(II) the national average wage index (as so defined) for 
     2029; and
       ``(ii) such dollar amount for plan years beginning in the 
     preceding calendar year.
     If the amount determined under this subparagraph is not a 
     multiple of $1, such product shall be rounded to the nearest 
     multiple of $1.''.
       (d) Amendments to Internal Revenue Code of 1986.--
       (1) In general.--Section 432(a) of the Internal Revenue 
     Code of 1986 is amended--
       (A) by striking ``and'' at the end of paragraph (2)(B),
       (B) by striking the period at the end of paragraph (3)(B) 
     and inserting ``, and'', and
       (C) by adding at the end the following new paragraph:
       ``(4) if the plan is an eligible multiemployer plan which 
     is applying for or receiving special financial assistance 
     under section 4262 of the Employee Retirement Income Security 
     Act of 1974, the requirements of subsection (k) shall apply 
     to the plan.''.
       (2) Plans receiving special financial assistance to be in 
     critical status.--Section 432(b) of the Internal Revenue Code 
     of 1986 is amended by adding at the end the following new 
     paragraph:
       ``(7) Plans receiving special financial assistance.--If an 
     eligible multiemployer plan receiving special financial 
     assistance under section 4262 of the Employee Retirement 
     Income Security Act of 1974 meets the requirements of 
     subsection (k)(2), notwithstanding the preceding paragraphs 
     of this subsection, the plan shall be deemed to be in 
     critical status for plan years beginning with the plan year 
     in which the effective date for such assistance occurs and 
     ending with the last plan year ending in 2051.''.
       (3) Rules relating to eligible multiemployer plans.--
     Section 432 of the Internal Revenue Code of 1986 is amended 
     by adding at the end the following new subsection:
       ``(k) Rules Relating to Eligible Multiemployer Plans.--
       ``(1) Plans applying for special financial assistance.--In 
     the case of an eligible multiemployer plan which applies for 
     special financial assistance under section 4262 of such Act--
       ``(A) In general.--Such application shall be submitted in 
     accordance with the requirements of such section, including 
     any guidance issued thereunder by the Pension Benefit 
     Guaranty Corporation.
       ``(B) Reinstatement of suspended benefits.--In the case of 
     a plan for which a suspension of benefits has been approved 
     under subsection (e)(9), the application shall describe the 
     manner in which suspended benefits will be reinstated in 
     accordance with paragraph (2)(A) and guidance issued by the 
     Secretary if the plan receives special financial assistance.
       ``(C) Amount of financial assistance.--
       ``(i) In general.--In determining the amount of special 
     financial assistance to be specified in its application, an 
     eligible multiemployer plan shall--

       ``(I) use the interest rate used by the plan in its most 
     recently completed certification of plan status before 
     January 1, 2021, provided that such interest rate does not 
     exceed the interest rate limit, and
       ``(II) for other assumptions, use the assumptions that the 
     plan used in its most recently completed certification of 
     plan status before January 1, 2021, unless such assumptions 
     are unreasonable.

       ``(ii) Interest rate limit.--For purposes of clause (i), 
     the interest rate limit is the rate specified in section 
     430(h)(2)(C)(iii) (disregarding modifications made under 
     clause (iv) of such section) for the month in which the 
     application for special financial assistance is filed by the 
     eligible multiemployer plan or the 3 preceding months, with 
     such specified rate increased by 200 basis points.
       ``(iii) Changes in assumptions.--If a plan determines that 
     use of one or more prior assumptions is unreasonable, the 
     plan may propose in its application to change such 
     assumptions, provided that the plan discloses such changes in 
     its application and describes why such assumptions are no 
     longer reasonable. The plan may not propose a change to the 
     interest rate otherwise required under this subsection for 
     eligibility or financial assistance amount.
       ``(D) Plans applying for priority consideration.--In the 
     case of a plan applying for special financial assistance 
     under rules providing for temporary priority consideration, 
     as provided in paragraph (4)(C), such plan's application 
     shall be submitted to the Secretary in addition to the 
     Pension Benefit Guaranty Corporation.
       ``(2) Plans receiving special financial assistance.--In the 
     case of an eligible multiemployer plan receiving special 
     financial assistance under section 4262 of the Employee 
     Retirement Income Security Act of 1974--
       ``(A) Reinstatement of suspended benefits.--The plan 
     shall--
       ``(i) reinstate any benefits that were suspended under 
     subsection (e)(9) or section 4245(a) of the Employee 
     Retirement Income Security Act of 1974, effective as of the 
     first month in which

[[Page H1247]]

     the effective date for the special financial assistance 
     occurs, for participants and beneficiaries as of such month, 
     and
       ``(ii) provide payments equal to the amount of benefits 
     previously suspended to any participants or beneficiaries in 
     pay status as of the effective date of the special financial 
     assistance, payable, as determined by the plan--

       ``(I) as a lump sum within 3 months of such effective date; 
     or
       ``(II) in equal monthly installments over a period of 5 
     years, commencing within 3 months of such effective date, 
     with no adjustment for interest.

       ``(B) Restrictions on the use of special financial 
     assistance.--Special financial assistance received by the 
     plan may be used to make benefit payments and pay plan 
     expenses. Such assistance shall be segregated from other plan 
     assets, and shall be invested by the plan in investment-grade 
     bonds or other investments as permitted by regulations or 
     other guidance issued by the Pension Benefit Guaranty 
     Corporation.
       ``(C) Conditions on plans receiving special financial 
     assistance.--
       ``(i) In general.--The Pension Benefit Guaranty 
     Corporation, in consultation with the Secretary, may impose, 
     by regulation or other guidance, reasonable conditions on an 
     eligible multiemployer plan receiving special financial 
     assistance relating to increases in future accrual rates and 
     any retroactive benefit improvements, allocation of plan 
     assets, reductions in employer contribution rates, diversion 
     of contributions and allocation of expenses to other benefit 
     plans, and withdrawal liability.
       ``(ii) Limitation.--The Pension Benefit Guaranty 
     Corporation shall not impose conditions on an eligible 
     multiemployer plan as a condition of, or following receipt 
     of, special financial assistance relating to--

       ``(I) any prospective reduction in plan benefits (including 
     benefits that may be adjusted pursuant to subsection (e)(8)),
       ``(II) plan governance, including selection of, removal of, 
     and terms of contracts with, trustees, actuaries, investment 
     managers, and other service providers, or
       ``(III) any funding rules relating to the plan.

       ``(D) Assistance disregarded for certain purposes.--
       ``(i) Funding standards.--Special financial assistance 
     received by the plan shall not be taken into account for 
     determining contributions required under section 431.
       ``(ii) Insolvent plans.--If the plan becomes insolvent 
     within the meaning of section 418E after receiving special 
     financial assistance, the plan shall be subject to all rules 
     applicable to insolvent plans.
       ``(E) Ineligibility for suspension of benefits.--The plan 
     shall not be eligible to apply for a new suspension of 
     benefits under subsection (e)(9)(G).
       ``(3) Eligible multiemployer plan.--
       ``(A) In general.--For purposes of this section, a 
     multiemployer plan is an eligible multiemployer plan if--
       ``(i) the plan is in critical and declining status in any 
     plan year beginning in 2020 through 2022,
       ``(ii) a suspension of benefits has been approved with 
     respect to the plan under subsection (e)(9) as of the date of 
     the enactment of this subsection;
       ``(iii) in any plan year beginning in 2020 through 2022, 
     the plan is certified by the plan actuary to be in critical 
     status, has a modified funded percentage of less than 40 
     percent, and has a ratio of active to inactive participants 
     which is less than 2 to 3, or
       ``(iv) the plan became insolvent within the meaning of 
     section 418E after December 16, 2014, and has remained so 
     insolvent and has not been terminated as of the date of 
     enactment of this subsection.
       ``(B) Modified funded percentage.--For purposes of 
     subparagraph (A)(iii), the term `modified funded percentage' 
     means the percentage equal to a fraction the numerator of 
     which is current value of plan assets (as defined in section 
     3(26) of the Employee Retirement Income Security Act of 1974) 
     and the denominator of which is current liabilities (as 
     defined in section 431(c)(6)(D)).
       ``(4) Coordination with pension benefit guaranty 
     corporation.--In prescribing the application process for 
     eligible multiemployer plans to receive special financial 
     assistance under section 4262 of the Employee Retirement 
     Income Security Act of 1974 and reviewing applications of 
     such plans, the Pension Benefit Guaranty Corporation shall 
     coordinate with the Secretary in the following manner:
       ``(A) In the case of a plan which has suspended benefits 
     under subsection (e)(9)--
       ``(i) in determining whether to approve the application, 
     such corporation shall consult with the Secretary regarding 
     the plan's proposed method of reinstating benefits, as 
     described in the plan's application and in accordance with 
     guidance issued by the Secretary, and
       ``(ii) such corporation shall consult with the Secretary 
     regarding the amount of special financial assistance needed 
     based on the projected funded status of the plan as of the 
     last day of the plan year ending in 2051, whether the plan 
     proposes to repay benefits over 5 years or as a lump sum, as 
     required by paragraph (2)(A)(ii), and any other relevant 
     factors, as determined by such corporation in consultation 
     with the Secretary, to ensure the amount of assistance is 
     sufficient to meet such requirement and is sufficient to pay 
     benefits as required in section 4262(j)(1) of such Act.
       ``(B) In the case of any plan which proposes in its 
     application to change the assumptions used, as provided in 
     paragraph (1)(C)(iii), such corporation shall consult with 
     the Secretary regarding such proposed change in assumptions.
       ``(C) If such corporation specifies in regulations or 
     guidance that temporary priority consideration is available 
     for plans which are insolvent within the meaning of section 
     418E or likely to become so insolvent or for plans which have 
     suspended benefits under subsection (e)(9), or that 
     availability is otherwise based on the funded status of the 
     plan under this section, as permitted by section 4262(d) of 
     such Act, such corporation shall consult with the Secretary 
     regarding any granting of priority consideration to such 
     plans.''.

     SEC. 9705. EXTENDED AMORTIZATION FOR SINGLE EMPLOYER PLANS.

       (a) 15-year Amortization Under the Internal Revenue Code of 
     1986.--Section 430(c) of the Internal Revenue Code of 1986 is 
     amended by adding at the end the following new paragraph:
       ``(8) 15-year amortization.--With respect to plan years 
     beginning after December 31, 2021 (or, at the election of the 
     plan sponsor, plan years beginning after December 31, 2018, 
     December 31, 2019, or December 31, 2020)--
       ``(A) the shortfall amortization bases for all plan years 
     preceding the first plan year beginning after December 31, 
     2021 (or after whichever earlier date is elected pursuant to 
     this paragraph), and all shortfall amortization installments 
     determined with respect to such bases, shall be reduced to 
     zero, and
       ``(B) subparagraphs (A) and (B) of paragraph (2) shall each 
     be applied by substituting `15-plan-year period' for `7-plan-
     year period'.''.
       (b) 15-year Amortization Under the Employee Retirement 
     Income Security Act of 1974.--Section 303(c) of the Employee 
     Retirement Income Security Act of 1974 (29 U.S.C. 1083(c)) is 
     amended by adding at the end the following new paragraph:
       ``(8) 15-year amortization.--With respect to plan years 
     beginning after December 31, 2021 (or, at the election of the 
     plan sponsor, plan years beginning after December 31, 2018, 
     December 31, 2019, or December 31, 2020)--
       ``(A) the shortfall amortization bases for all plan years 
     preceding the first plan year beginning after December 31, 
     2021 (or after whichever earlier date is elected pursuant to 
     this paragraph), and all shortfall amortization installments 
     determined with respect to such bases, shall be reduced to 
     zero, and
       ``(B) subparagraphs (A) and (B) of paragraph (2) shall each 
     be applied by substituting `15-plan-year period' for `7-plan-
     year period'.''.
       (c) Effective Date.--The amendments made by this section 
     shall apply to plan years beginning after December 31, 2018.

     SEC. 9706. EXTENSION OF PENSION FUNDING STABILIZATION 
                   PERCENTAGES FOR SINGLE EMPLOYER PLANS.

       (a) Amendment to Internal Revenue Code of 1986.--
       (1) In general.--The table contained in subclause (II) of 
     section 430(h)(2)(C)(iv) of the Internal Revenue Code of 1986 
     is amended to read as follows:


------------------------------------------------------------------------
                                                    The          The
                                                 applicable   applicable
          ``If the calendar year is:              minimum      maximum
                                                 percentage   percentage
                                                    is:          is:
------------------------------------------------------------------------
Any year in the period starting in 2012 and             90%         110%
 ending in 2019...............................
Any year in the period starting in 2020 and             95%         105%
 ending in 2025...............................
2026..........................................          90%         110%
2027..........................................          85%         115%
2028..........................................          80%         120%
2029..........................................          75%         125%
After 2029....................................          70%     130%.''.
------------------------------------------------------------------------

       (2) Floor on 25-year averages.--Subclause (I) of section 
     430(h)(2)(C)(iv) of such Code is amended by adding at the end 
     the following: ``Notwithstanding anything in this subclause, 
     if the average of the first, second, or third segment rate 
     for any 25-year period is less than 5 percent, such average 
     shall be deemed to be 5 percent.''.
       (b) Amendments to Employee Retirement Income Security Act 
     of 1974.--
       (1) In general.--The table contained in subclause (II) of 
     section 303(h)(2)(C)(iv) of the Employee Retirement Income 
     Security Act of 1974 (29 U.S.C. 1083(h)(2)(C)(iv)(II)) is 
     amended to read as follows:


[[Page H1248]]



------------------------------------------------------------------------
                                                    The          The
                                                 applicable   applicable
          ``If the calendar year is:              minimum      maximum
                                                 percentage   percentage
                                                    is:          is:
------------------------------------------------------------------------
Any year in the period starting in 2012 and             90%         110%
 ending in 2019...............................
Any year in the period starting in 2020 and             95%         105%
 ending in 2025...............................
2026..........................................          90%         110%
2027..........................................          85%         115%
2028..........................................          80%         120%
2029..........................................          75%         125%
After 2029....................................          70%     130%.''.
------------------------------------------------------------------------

       (2) Floor on 25-year averages.--Subclause (I) of section 
     303(h)(2)(C)(iv) of such Act (29 U.S.C. 1083(h)(2)(C)(iv)(I)) 
     is amended by adding at the end the following: 
     ``Notwithstanding anything in this subclause, if the average 
     of the first, second, or third segment rate for any 25-year 
     period is less than 5 percent, such average shall be deemed 
     to be 5 percent.''.
       (3) Conforming amendments.--
       (A) In general.--Section 101(f)(2)(D) of such Act (29 
     U.S.C. 1021(f)(2)(D)) is amended--
       (i) in clause (i) by striking ``and the Bipartisan Budget 
     Act of 2015'' both places it appears and inserting ``, the 
     Bipartisan Budget Act of 2015, and the American Rescue Plan 
     Act of 2021'', and
       (ii) in clause (ii) by striking ``2023'' and inserting 
     ``2029''.
       (B) Statements.--The Secretary of Labor shall modify the 
     statements required under subclauses (I) and (II) of section 
     101(f)(2)(D)(i) of such Act to conform to the amendments made 
     by this section.
       (c) Effective Date.--
       (1) In general.--The amendments made by this section shall 
     apply with respect to plan years beginning after December 31, 
     2019.
       (2) Election not to apply.--A plan sponsor may elect not to 
     have the amendments made by this section apply to any plan 
     year beginning before January 1, 2022, either (as specified 
     in the election)--
       (A) for all purposes for which such amendments apply, or
       (B) solely for purposes of determining the adjusted funding 
     target attainment percentage under sections 436 of the 
     Internal Revenue Code of 1986 and 206(g) of the Employee 
     Retirement Income Security Act of 1974 for such plan year.
     A plan shall not be treated as failing to meet the 
     requirements of sections 204(g) of such Act and 411(d)(6) of 
     such Code solely by reason of an election under this 
     paragraph.

     SEC. 9707. MODIFICATION OF SPECIAL RULES FOR MINIMUM FUNDING 
                   STANDARDS FOR COMMUNITY NEWSPAPER PLANS.

       (a) Amendment to Internal Revenue Code of 1986.--Subsection 
     (m) of section 430 of the Internal Revenue Code of 1986 is 
     amended to read as follows:
       ``(m) Special Rules for Community Newspaper Plans.--
       ``(1) In general.--An eligible newspaper plan sponsor of a 
     plan under which no participant has had the participant's 
     accrued benefit increased (whether because of service or 
     compensation) after April 2, 2019, may elect to have the 
     alternative standards described in paragraph (4) apply to 
     such plan.
       ``(2) Eligible newspaper plan sponsor.--The term `eligible 
     newspaper plan sponsor' means the plan sponsor of--
       ``(A) any community newspaper plan, or
       ``(B) any other plan sponsored, as of April 2, 2019, by a 
     member of the same controlled group of a plan sponsor of a 
     community newspaper plan if such member is in the trade or 
     business of publishing 1 or more newspapers.
       ``(3) Election.--An election under paragraph (1) shall be 
     made at such time and in such manner as prescribed by the 
     Secretary. Such election, once made with respect to a plan 
     year, shall apply to all subsequent plan years unless revoked 
     with the consent of the Secretary.
       ``(4) Alternative minimum funding standards.--The 
     alternative standards described in this paragraph are the 
     following:
       ``(A) Interest rates.--
       ``(i) In general.--Notwithstanding subsection (h)(2)(C) and 
     except as provided in clause (ii), the first, second, and 
     third segment rates in effect for any month for purposes of 
     this section shall be 8 percent.
       ``(ii) New benefit accruals.--Notwithstanding subsection 
     (h)(2), for purposes of determining the funding target and 
     normal cost of a plan for any plan year, the present value of 
     any benefits accrued or earned under the plan for a plan year 
     with respect to which an election under paragraph (1) is in 
     effect shall be determined on the basis of the United States 
     Treasury obligation yield curve for the day that is the 
     valuation date of such plan for such plan year.
       ``(iii) United states treasury obligation yield curve.--For 
     purposes of this subsection, the term `United States Treasury 
     obligation yield curve' means, with respect to any day, a 
     yield curve which shall be prescribed by the Secretary for 
     such day on interest-bearing obligations of the United 
     States.
       ``(B) Shortfall amortization base.--
       ``(i) Previous shortfall amortization bases.--The shortfall 
     amortization bases determined under subsection (c)(3) for all 
     plan years preceding the first plan year to which the 
     election under paragraph (1) applies (and all shortfall 
     amortization installments determined with respect to such 
     bases) shall be reduced to zero under rules similar to the 
     rules of subsection (c)(6).
       ``(ii) New shortfall amortization base.--Notwithstanding 
     subsection (c)(3), the shortfall amortization base for the 
     first plan year to which the election under paragraph (1) 
     applies shall be the funding shortfall of such plan for such 
     plan year (determined using the interest rates as modified 
     under subparagraph (A)).
       ``(C) Determination of shortfall amortization 
     installments.--
       ``(i) 30-year period.--Subparagraphs (A) and (B) of 
     subsection (c)(2) shall be applied by substituting `30-plan-
     year' for `7-plan-year' each place it appears.
       ``(ii) No special election.--The election under 
     subparagraph (D) of subsection (c)(2) shall not apply to any 
     plan year to which the election under paragraph (1) applies.
       ``(D) Exemption from at-risk treatment.--Subsection (i) 
     shall not apply.
       ``(5) Community newspaper plan.--For purposes of this 
     subsection--
       ``(A) In general.--The term `community newspaper plan' 
     means any plan to which this section applies maintained as of 
     December 31, 2018, by an employer which--
       ``(i) maintains the plan on behalf of participants and 
     beneficiaries with respect to employment in the trade or 
     business of publishing 1 or more newspapers which were 
     published by the employer at any time during the 11-year 
     period ending on December 20, 2019,
       ``(ii)(I) is not a company the stock of which is publicly 
     traded (on a stock exchange or in an over-the-counter 
     market), and is not controlled, directly or indirectly, by 
     such a company, or
       ``(II) is controlled, directly or indirectly, during the 
     entire 30-year period ending on December 20, 2019, by 
     individuals who are members of the same family, and does not 
     publish or distribute a daily newspaper that is carrier-
     distributed in printed form in more than 5 States, and
       ``(iii) is controlled, directly or indirectly--

       ``(I) by 1 or more persons residing primarily in a State in 
     which the community newspaper has been published on newsprint 
     or carrier-distributed,
       ``(II) during the entire 30-year period ending on December 
     20, 2019, by individuals who are members of the same family,
       ``(III) by 1 or more trusts, the sole trustees of which are 
     persons described in subclause (I) or (II), or
       ``(IV) by a combination of persons described in subclause 
     (I), (II), or (III).

       ``(B) Newspaper.--The term `newspaper' does not include any 
     newspaper (determined without regard to this subparagraph) to 
     which any of the following apply:
       ``(i) Is not in general circulation.
       ``(ii) Is published (on newsprint or electronically) less 
     frequently than 3 times per week.
       ``(iii) Has not ever been regularly published on newsprint.
       ``(iv) Does not have a bona fide list of paid subscribers.
       ``(C) Control.--A person shall be treated as controlled by 
     another person if such other person possesses, directly or 
     indirectly, the power to direct or cause the direction and 
     management of such person (including the power to elect a 
     majority of the members of the board of directors of such 
     person) through the ownership of voting securities.
       ``(6) Controlled group.--For purposes of this subsection, 
     the term `controlled group' means all persons treated as a 
     single employer under subsection (b), (c), (m), or (o) of 
     section 414 as of December 20, 2019.''.
       (b) Amendment to Employee Retirement Income Security Act of 
     1974.--Subsection (m) of section 303 of the Employee 
     Retirement Income Security Act of 1974 (29 U.S.C. 1083(m)) is 
     amended to read as follows:
       ``(m) Special Rules for Community Newspaper Plans.--
       ``(1) In general.--An eligible newspaper plan sponsor of a 
     plan under which no participant has had the participant's 
     accrued benefit increased (whether because of service or 
     compensation) after April 2, 2019, may elect to have the 
     alternative standards described in paragraph (4) apply to 
     such plan.
       ``(2) Eligible newspaper plan sponsor.--The term `eligible 
     newspaper plan sponsor' means the plan sponsor of--
       ``(A) any community newspaper plan, or
       ``(B) any other plan sponsored, as of April 2, 2019, by a 
     member of the same controlled group of a plan sponsor of a 
     community newspaper plan if such member is in the trade or 
     business of publishing 1 or more newspapers.
       ``(3) Election.--An election under paragraph (1) shall be 
     made at such time and in such manner as prescribed by the 
     Secretary of the Treasury. Such election, once made with 
     respect to a plan year, shall apply to all subsequent plan 
     years unless revoked with the consent of the Secretary of the 
     Treasury.

[[Page H1249]]

       ``(4) Alternative minimum funding standards.--The 
     alternative standards described in this paragraph are the 
     following:
       ``(A) Interest rates.--
       ``(i) In general.--Notwithstanding subsection (h)(2)(C) and 
     except as provided in clause (ii), the first, second, and 
     third segment rates in effect for any month for purposes of 
     this section shall be 8 percent.
       ``(ii) New benefit accruals.--Notwithstanding subsection 
     (h)(2), for purposes of determining the funding target and 
     normal cost of a plan for any plan year, the present value of 
     any benefits accrued or earned under the plan for a plan year 
     with respect to which an election under paragraph (1) is in 
     effect shall be determined on the basis of the United States 
     Treasury obligation yield curve for the day that is the 
     valuation date of such plan for such plan year.
       ``(iii) United states treasury obligation yield curve.--For 
     purposes of this subsection, the term `United States Treasury 
     obligation yield curve' means, with respect to any day, a 
     yield curve which shall be prescribed by the Secretary of the 
     Treasury for such day on interest-bearing obligations of the 
     United States.
       ``(B) Shortfall amortization base.--
       ``(i) Previous shortfall amortization bases.--The shortfall 
     amortization bases determined under subsection (c)(3) for all 
     plan years preceding the first plan year to which the 
     election under paragraph (1) applies (and all shortfall 
     amortization installments determined with respect to such 
     bases) shall be reduced to zero under rules similar to the 
     rules of subsection (c)(6).
       ``(ii) New shortfall amortization base.--Notwithstanding 
     subsection (c)(3), the shortfall amortization base for the 
     first plan year to which the election under paragraph (1) 
     applies shall be the funding shortfall of such plan for such 
     plan year (determined using the interest rates as modified 
     under subparagraph (A)).
       ``(C) Determination of shortfall amortization 
     installments.--
       ``(i) 30-year period.--Subparagraphs (A) and (B) of 
     subsection (c)(2) shall be applied by substituting `30-plan-
     year' for `7-plan-year' each place it appears.
       ``(ii) No special election.--The election under 
     subparagraph (D) of subsection (c)(2) shall not apply to any 
     plan year to which the election under paragraph (1) applies.
       ``(D) Exemption from at-risk treatment.--Subsection (i) 
     shall not apply.
       ``(5) Community newspaper plan.--For purposes of this 
     subsection--
       ``(A) In general.--The term `community newspaper plan' 
     means a plan to which this section applies maintained as of 
     December 31, 2018, by an employer which--
       ``(i) maintains the plan on behalf of participants and 
     beneficiaries with respect to employment in the trade or 
     business of publishing 1 or more newspapers which were 
     published by the employer at any time during the 11-year 
     period ending on December 20, 2019,
       ``(ii)(I) is not a company the stock of which is publicly 
     traded (on a stock exchange or in an over-the-counter 
     market), and is not controlled, directly or indirectly, by 
     such a company, or
       ``(II) is controlled, directly, or indirectly, during the 
     entire 30-year period ending on December 20, 2019, by 
     individuals who are members of the same family, and does not 
     publish or distribute a daily newspaper that is carrier-
     distributed in printed form in more than 5 States, and
       ``(iii) is controlled, directly, or indirectly--

       ``(I) by 1 or more persons residing primarily in a State in 
     which the community newspaper has been published on newsprint 
     or carrier-distributed,
       ``(II) during the entire 30-year period ending on December 
     20, 2019, by individuals who are members of the same family,
       ``(III) by 1 or more trusts, the sole trustees of which are 
     persons described in subclause (I) or (II), or
       ``(IV) by a combination of persons described in subclause 
     (I), (II), or (III).

       ``(B) Newspaper.--The term `newspaper' does not include any 
     newspaper (determined without regard to this subparagraph) to 
     which any of the following apply:
       ``(i) Is not in general circulation.
       ``(ii) Is published (on newsprint or electronically) less 
     frequently than 3 times per week.
       ``(iii) Has not ever been regularly published on newsprint.
       ``(iv) Does not have a bona fide list of paid subscribers.
       ``(C) Control.--A person shall be treated as controlled by 
     another person if such other person possesses, directly or 
     indirectly, the power to direct or cause the direction and 
     management of such person (including the power to elect a 
     majority of the members of the board of directors of such 
     person) through the ownership of voting securities.
       ``(6) Controlled group.--For purposes of this subsection, 
     the term `controlled group' means all persons treated as a 
     single employer under subsection (b), (c), (m), or (o) of 
     section 414 of the Internal Revenue Code of 1986 as of 
     December 20, 2019.
       ``(7) Effect on premium rate calculation.--In the case of a 
     plan for which an election is made to apply the alternative 
     standards described in paragraph (3), the additional premium 
     under section 4006(a)(3)(E) shall be determined as if such 
     election had not been made.''.
       (c) Effective Date.--The amendments made by this section 
     shall apply to plan years ending after December 31, 2017.

     SEC. 9708. EXPANSION OF LIMITATION ON EXCESSIVE EMPLOYEE 
                   REMUNERATION.

       Paragraph (3) of section 162(m) of the Internal Revenue 
     Code of 1986 is amended--
       (1) by redesignating subparagraph (C) as subparagraph (D),
       (2) by striking ``or'' at the end of subparagraph (B),
       (3) by inserting after subparagraph (B) the following new 
     subparagraph:
       ``(C) in the case of taxable years beginning after December 
     31, 2026, such employee is among the 5 highest compensated 
     employees for the taxable year other than any individual 
     described in subparagraph (A) or (B), or'', and
       (4) by striking ``employee'' in subparagraph (D), as so 
     redesignated, and inserting ``employee described in 
     subparagraph (A) or (B)''.

                   Subtitle I--Child Care for Workers

     SEC. 9801. CHILD CARE ASSISTANCE.

       (a) Appropriation.--
       (1) In general.--Section 418(a)(3) of the Social Security 
     Act (42 U.S.C. 618(a)(3)) is amended to read as follows:
       ``(3) Appropriation.--For grants under this section, there 
     are appropriated $3,550,000,000 for each fiscal year, of 
     which--
       ``(A) $3,375,000,000 shall be available for grants to 
     States;
       ``(B) $100,000,000 shall be available for grants to Indian 
     tribes and tribal organizations; and
       ``(C) $75,000,000 shall be available for grants to 
     territories.''.
       (2) Conforming amendment.--Section 418(a)(2)(A) of such Act 
     (42 U.S.C. 618(a)(2)(A)) is amended by striking ``paragraph 
     (3), and remaining after the reservation described in 
     paragraph (4) and'' and inserting ``paragraph (3)(A),''.
       (b) Modification of State Match Requirement for Funding 
     Increases in Fiscal Years 2021 and 2022.--With respect to the 
     amounts made available by section 418(a)(3) of the Social 
     Security Act for each of fiscal years 2021 and 2022, section 
     418(a)(2)(C) of such Act shall be applied and administered 
     with respect to any State that is entitled to receive the 
     entire amount that would be allotted to the State under 
     section 418(a)(2)(B) of such Act for the fiscal year in the 
     manner authorized for fiscal year 2020, as if the Federal 
     medical assistance percentage for the State for the fiscal 
     year were 100 percent.
       (c) Funding for the Territories.--Section 418(a)(4) of such 
     Act (42 U.S.C. 618(a)(4)) is amended to read as follows:
       ``(4) Territories.--
       ``(A) Grants.--The Secretary shall use the amounts made 
     available by paragraph (3)(C) to make grants to the 
     territories under this paragraph.
       ``(B) Allotments.--The amount described in subparagraph (A) 
     shall be allotted among the territories in proportion to 
     their respective needs.
       ``(C) Redistribution.--The 1st sentence of clause (i) and 
     clause (ii) of paragraph (2)(D) shall apply with respect to 
     the amounts allotted to the territories under this paragraph, 
     except that the 2nd sentence of paragraph (2)(D) shall not 
     apply and the amounts allotted to the territories that are 
     available for redistribution for a fiscal year shall be 
     redistributed to each territory that applies for the 
     additional amounts, to the extent that the Secretary 
     determines that the territory will be able to use the 
     additional amounts to provide child care assistance, in an 
     amount that bears the same ratio to the amount so available 
     for redistribution as the amount allotted to the territory 
     for the fiscal year bears to the total amount allotted to all 
     the territories receiving redistributed funds under this 
     paragraph for the fiscal year.
       ``(D) Inapplicability of payment limitation.-- Section 
     1108(a) shall not apply with respect to any amount paid under 
     this paragraph.
       ``(E) Territory.--In this paragraph, the term `territory' 
     means the Commonwealth of Puerto Rico, the United States 
     Virgin Islands, Guam, American Samoa, and the Commonwealth of 
     the Northern Mariana Islands.''.

                          Subtitle J--Medicaid

     SEC. 9811. MANDATORY COVERAGE OF COVID-19 VACCINES AND 
                   ADMINISTRATION AND TREATMENT UNDER MEDICAID.

       (a) Coverage.--
       (1) In general.--Section 1905(a)(4) of the Social Security 
     Act (42 U.S.C. 1396d(a)(4)) is amended by striking the 
     semicolon at the end and inserting ``; and (E) during the 
     period beginning on the date of the enactment of the American 
     Rescue Plan Act of 2021 and ending on the last day of the 
     first calendar quarter that begins one year after the last 
     day of the emergency period described in section 
     1135(g)(1)(B), a COVID-19 vaccine and administration of the 
     vaccine; and (F) during the period beginning on the date of 
     the enactment of the American Rescue Plan Act of 2021 and 
     ending on the last day of the first calendar quarter that 
     begins one year after the last day of the emergency period 
     described in section 1135(g)(1)(B), testing and treatments 
     for COVID-19, including specialized equipment and therapies 
     (including preventive therapies), and, without regard to the 
     requirements of section 1902(a)(10)(B) (relating to 
     comparability), in the case of an individual who is diagnosed 
     with or presumed to have COVID-19, during the period such 
     individual has (or is presumed to have) COVID-19, the 
     treatment of a condition that may seriously complicate the 
     treatment of COVID-19, if otherwise covered under the State 
     plan (or waiver of such plan);''.
       (2) Making covid-19 vaccine available to additional 
     eligibility groups and treatment available to certain 
     uninsured.--Section 1902(a)(10) of such Act (42 U.S.C. 
     1396a(a)(10)) is amended in the matter following subparagraph 
     (G)--
       (A) by striking ``and to other conditions which may 
     complicate pregnancy, (VIII)'' and inserting ``, medical 
     assistance for services related to other conditions which may 
     complicate pregnancy, and medical assistance for vaccines 
     described in section 1905(a)(4)(E) and the administration of 
     such vaccines during the period described in such section, 
     (VIII)'';
       (B) by inserting ``and medical assistance for vaccines 
     described in section 1905(a)(4)(E) and

[[Page H1250]]

     the administration of such vaccines during the period 
     described in such section'' after ``(described in subsection 
     (z)(2))'';
       (C) by inserting ``and medical assistance for vaccines 
     described in section 1905(a)(4)(E) and the administration of 
     such vaccines during the period described in such section'' 
     after ``described in subsection (k)(1)'';
       (D) by inserting ``and medical assistance for vaccines 
     described in section 1905(a)(4)(E) and the administration of 
     such vaccines during the period described in such section'' 
     after ``family planning setting'';
       (E) by striking ``and any visit described in section 
     1916(a)(2)(G) that is furnished during any such portion'' and 
     inserting ``, any service described in section 1916(a)(2)(G) 
     that is furnished during any such portion, any vaccine 
     described in section 1905(a)(4)(E) (and the administration of 
     such vaccine) that is furnished during any such portion, and 
     testing and treatments for COVID-19, including specialized 
     equipment and therapies (including preventive therapies), 
     and, in the case of an individual who is diagnosed with or 
     presumed to have COVID-19, during the period such individual 
     has (or is presumed to have) COVID-19, the treatment of a 
     condition that may seriously complicate the treatment of 
     COVID-19, if otherwise covered under the State plan (or 
     waiver of such plan)''; and
       (F) by striking the semicolon at the end and inserting ``, 
     and (XIX) medical assistance shall be made available during 
     the period described in section 1905(a)(4)(E) for vaccines 
     described in such section and the administration of such 
     vaccines, for any individual who is eligible for and 
     receiving medical assistance under the State plan or under a 
     waiver of such plan (other than an individual who is eligible 
     for medical assistance consisting only of payment of premiums 
     pursuant to subparagraph (E) or (F) or section 1933), 
     notwithstanding any provision of this title or waiver under 
     section 1115 impacting such individual's eligibility for 
     medical assistance under such plan or waiver to coverage for 
     a limited type of benefits and services that would not 
     otherwise include coverage of a COVID-19 vaccine and its 
     administration;''.
       (3) Prohibition of cost sharing.--
       (A) In general.--Subsections (a)(2) and (b)(2) of section 
     1916 of the Social Security Act (42 U.S.C. 1396o) are each 
     amended--
       (i) in subparagraph (F), by striking ``or'' at the end;
       (ii) in subparagraph (G), by striking ``; and''; and
       (iii) by adding at the end the following subparagraphs:
       ``(H) during the period beginning on the date of the 
     enactment of this subparagraph and ending on the last day of 
     the first calendar quarter that begins one year after the 
     last day of the emergency period described in section 
     1135(g)(1)(B), a COVID-19 vaccine and the administration of 
     such vaccine (for any individual eligible for medical 
     assistance for such vaccine (and administration)); or
       ``(I) during the period beginning on the date of the 
     enactment of this subparagraph and ending on the last day of 
     the first calendar quarter that begins one year after the 
     last day of the emergency period described in section 
     1135(g)(1)(B), testing and treatments for COVID-19, including 
     specialized equipment and therapies (including preventive 
     therapies), and, in the case of an individual who is 
     diagnosed with or presumed to have COVID-19, during the 
     period during which such individual has (or is presumed to 
     have) COVID-19, the treatment of a condition that may 
     seriously complicate the treatment of COVID-19, if otherwise 
     covered under the State plan (or waiver of such plan); and''.
       (B) Application to alternative cost sharing.--Section 
     1916A(b)(3)(B) of the Social Security Act (42 U.S.C. 1396o-
     1(b)(3)(B)) is amended--
       (i) in clause (xi), by striking ``any visit'' and inserting 
     ``any service''; and
       (ii) by adding at the end the following clauses:
       ``(xii) During the period beginning on the date of the 
     enactment of this clause and ending on the last day of the 
     first calendar quarter that begins one year after the last 
     day of the emergency period described in section 
     1135(g)(1)(B), a COVID-19 vaccine and the administration of 
     such vaccine (for any individual eligible for medical 
     assistance for such vaccine (and administration)).
       ``(xiii) During the period beginning on the date of the 
     enactment of this clause and ending on the last day of the 
     first calendar quarter that begins one year after the last 
     day of the emergency period described in section 
     1135(g)(1)(B), testing and treatments for COVID-19, including 
     specialized equipment and therapies (including preventive 
     therapies), and, in the case of an individual who is 
     diagnosed with or presumed to have COVID-19, during the 
     period during which such individual has (or is presumed to 
     have) COVID-19, the treatment of a condition that may 
     seriously complicate the treatment of COVID-19, if otherwise 
     covered under the State plan (or waiver of such plan).''.
       (4) Inclusion in the medicaid drug rebate program of 
     covered outpatient drugs used for covid-19 treatment.--
       (A) In general.--The requirements of section 1927 of the 
     Social Security Act (42 U.S.C. 1396r-8) shall apply to any 
     drug or biological product to which subparagraph (F) of 
     section 1905(a)(4) of such Act, as added by paragraph (1), 
     applies or to which the subclause (XVIII) in the matter 
     following subparagraph (G) of section 1902(a)(10) of such 
     Act, as added by paragraph (2), applies that is--
       (i) furnished as medical assistance in accordance with 
     section 1902(a)(10)(A) of such Act and such subparagraph (F) 
     or subclause (XVIII) and section 1902(a)(10)(A) of such Act, 
     as applicable, for the treatment, or prevention, of COVID-19, 
     as described in such subparagraph or subclause, respectively; 
     and
       (ii) a covered outpatient drug (as defined in section 
     1927(k) of such Act, except that, in applying paragraph 
     (2)(A) of such section to a drug to which such subparagraph 
     (F) or such subclause (XVIII) applies, such drug shall be 
     deemed a prescribed drug for purposes of section 1905(a)(12) 
     of such Act).
       (B) Conforming amendment.--Section 1927(d)(7) of the Social 
     Security Act (42 U.S.C. 1396r-8(d)(7)) is amended by adding 
     at the end the following new subparagraph:
       ``(E) Drugs and biological products to which section 
     1905(a)(4)(F) and subclause (XVIII) in the matter following 
     subparagraph (G) of section 1902(a)(10) apply that are 
     furnished as medical assistance in accordance with such 
     section or clause, respectively, for the treatment or 
     prevention, of COVID-19, as described in such subparagraph or 
     subclause, respectively, and section 1902(a)(10)(A).''.
       (5) Alternative benefit plans.--Section 1937(b) of the 
     Social Security Act (42 U.S.C. 1396u-7(b)) is amended by 
     adding at the end the following new paragraph:
       ``(8) COVID-19 vaccines, testing, and treatment.--
     Notwithstanding the previous provisions of this section, a 
     State may not provide for medical assistance through 
     enrollment of an individual with benchmark coverage or 
     benchmark-equivalent coverage under this section unless, 
     during the period beginning on the date of the enactment of 
     the American Rescue Plan Act of 2021 and ending on the last 
     day of the first calendar quarter that begins one year after 
     the last day of the emergency period described in section 
     1135(g)(1)(B), such coverage includes (and does not impose 
     any deduction, cost sharing, or similar charge for)--
       ``(A) COVID-19 vaccines and administration of the vaccines; 
     and
       ``(B) testing and treatments for COVID-19, including 
     specialized equipment and therapies (including preventive 
     therapies), and, in the case of such an individual who is 
     diagnosed with or presumed to have COVID-19, during the 
     period such individual has (or is presumed to have) COVID-19, 
     the treatment of a condition that may seriously complicate 
     the treatment of COVID-19, if otherwise covered under the 
     State plan (or waiver of such plan).''.
       (b) Temporary Increase in Federal Payments for Coverage and 
     Administration of COVID-19 Vaccines.--Section 1905 of the 
     Social Security Act (42 U.S.C. 1396d) is amended--
       (1) in subsection (b), by striking ``and (ff)'' and 
     inserting ``(ff), and (hh)'';
       (2) in subsection (ff), in the matter preceding paragraph 
     (1), by inserting ``, subject to subsection (hh)'' after ``or 
     (z)(2)'' and
       (3) by adding at the end the following new subsection:
       ``(hh) Temporary Increased FMAP for Medical Assistance for 
     Coverage and Administration of COVID-19 Vaccines.--
       ``(1) In general.--Notwithstanding any other provision of 
     this title, during the period described in paragraph (2), the 
     Federal medical assistance percentage for a State, with 
     respect to amounts expended by the State for medical 
     assistance for a vaccine described in subsection (a)(4)(E) 
     (and the administration of such a vaccine), shall be equal to 
     100 percent.
       ``(2) Period described.--The period described in this 
     paragraph is the period that--
       ``(A) begins on the first day of the first quarter 
     beginning after the date of the enactment of this subsection; 
     and
       ``(B) ends on the last day of the first quarter that begins 
     one year after the last day of the emergency period described 
     in section 1135(g)(1)(B).
       ``(3) Exclusion of expenditures from territorial caps.--Any 
     payment made to a territory for expenditures for medical 
     assistance under subsection (a)(4)(E) that are subject to the 
     Federal medical assistance percentage specified under 
     paragraph (1) shall not be taken into account for purposes of 
     applying payment limits under subsections (f) and (g) of 
     section 1108.''.

     SEC. 9812. MODIFICATIONS TO CERTAIN COVERAGE UNDER MEDICAID 
                   FOR PREGNANT AND POSTPARTUM WOMEN.

       (a) State Option.--Section 1902(e) of the Social Security 
     Act (42 U.S.C. 1396a(e)) is amended by adding at the end the 
     following new paragraph:
       ``(16) Extending certain coverage for pregnant and 
     postpartum women.--
       ``(A) In general.--At the option of the State, the State 
     plan (or waiver of such State plan) may provide, that an 
     individual who, while pregnant, is eligible for and has 
     received medical assistance under the State plan approved 
     under this title (or a waiver of such plan) (including during 
     a period of retroactive eligibility under subsection (a)(34)) 
     shall, in addition to remaining eligible under paragraph (5) 
     for all pregnancy-related and postpartum medical assistance 
     available under the State plan (or waiver) through the last 
     day of the month in which the 60-day period (beginning on the 
     last day of her pregnancy) ends, remain eligible under the 
     State plan (or waiver) for medical assistance for the period 
     beginning on the first day occurring after the end of such 
     60-day period and ending on the last day of the month in 
     which the 12-month period (beginning on the last day of her 
     pregnancy) ends.
       ``(B) Full benefits during pregnancy and throughout the 12-
     month postpartum period.--The medical assistance provided for 
     a pregnant or postpartum individual by a State making an 
     election under this paragraph, without regard to the basis on 
     which the individual is eligible for medical assistance under 
     the State plan (or waiver), shall--
       ``(i) include all items and services covered under the 
     State plan (or waiver) that are not less in amount, duration, 
     or scope, or are determined by the Secretary to be 
     substantially

[[Page H1251]]

     equivalent, to the medical assistance available for an 
     individual described in subsection (a)(10)(A)(i); and
       ``(ii) be provided for the individual while pregnant and 
     during the 12-month period that begins on the last day of the 
     individual's pregnancy and ends on the last day of the month 
     in which such 12-month period ends.
       ``(C) Coverage under chip.--A State making an election 
     under this paragraph that covers under title XXI child health 
     assistance for targeted low-income children who are pregnant 
     or targeted low-income pregnant women, as applicable, shall 
     also make the election under section 2107(e)(1)(J) of such 
     title.''.
       (b) Effective Date.--The amendment made by subsection (a) 
     shall apply with respect to State elections made under 
     paragraph (16) of section 1902(e) of the Social Security Act 
     (42 U.S.C. 1396a(e)), as added by subsection (a), during the 
     5-year period beginning on the 1st day of the 1st fiscal year 
     quarter that begins one year after the date of the enactment 
     of this Act.

     SEC. 9813. STATE OPTION TO PROVIDE QUALIFYING COMMUNITY-BASED 
                   MOBILE CRISIS INTERVENTION SERVICES.

       Title XIX of the Social Security Act is amended by adding 
     after section 1946 (42 U.S.C. 1396w-5) the following new 
     section:

     ``SEC. 1947. STATE OPTION TO PROVIDE QUALIFYING COMMUNITY-
                   BASED MOBILE CRISIS INTERVENTION SERVICES.

       ``(a) In General.--Notwithstanding section 1902(a)(1) 
     (relating to Statewideness), section 1902(a)(10)(B) (relating 
     to comparability), section 1902(a)(23)(A) (relating to 
     freedom of choice of providers), or section 1902(a)(27) 
     (relating to provider agreements), a State may, during the 5-
     year period beginning on the first day of the first fiscal 
     year quarter that begins on or after the date that is 1 year 
     after the date of the enactment of this section, provide 
     medical assistance for qualifying community-based mobile 
     crisis intervention services.
       ``(b) Qualifying Community-based Mobile Crisis Intervention 
     Services Defined.--For purposes of this section, the term 
     `qualifying community-based mobile crisis intervention 
     services' means, with respect to a State, items and services 
     for which medical assistance is available under the State 
     plan under this title or a waiver of such plan, that are--
       ``(1) furnished to an individual otherwise eligible for 
     medical assistance under the State plan (or waiver of such 
     plan) who is--
       ``(A) outside of a hospital or other facility setting; and
       ``(B) experiencing a mental health or substance use 
     disorder crisis;
       ``(2) furnished by a multidisciplinary mobile crisis team--
       ``(A) that includes at least 1 behavioral health care 
     professional who is capable of conducting an assessment of 
     the individual, in accordance with the professional's 
     permitted scope of practice under State law, and other 
     professionals or paraprofessionals with appropriate expertise 
     in behavioral health or mental health crisis response, 
     including nurses, social workers, peer support specialists, 
     and others, as designated by the State through a State plan 
     amendment (or waiver of such plan);
       ``(B) whose members are trained in trauma-informed care, 
     de-escalation strategies, and harm reduction;
       ``(C) that is able to respond in a timely manner and, where 
     appropriate, provide--
       ``(i) screening and assessment;
       ``(ii) stabilization and de-escalation; and
       ``(iii) coordination with, and referrals to, health, 
     social, and other services and supports as needed, and health 
     services as needed;
       ``(D) that maintains relationships with relevant community 
     partners, including medical and behavioral health providers, 
     primary care providers, community health centers, crisis 
     respite centers, and managed care organizations (if 
     applicable); and
       ``(E) that maintains the privacy and confidentiality of 
     patient information consistent with Federal and State 
     requirements; and
       ``(3) available 24 hours per day, every day of the year.
       ``(c) Payments.--Notwithstanding section 1905(b) or 
     1905(ff) and subject to subsections (y) and (z) of section 
     1905, during each of the first 12 fiscal quarters occurring 
     during the period described in subsection (a) that a State 
     meets the requirements described in subsection (d), the 
     Federal medical assistance percentage applicable to amounts 
     expended by the State for medical assistance for qualifying 
     community-based mobile crisis intervention services furnished 
     during such quarter shall be equal to 85 percent. In no case 
     shall the application of the previous sentence result in the 
     Federal medical assistance percentage applicable to amounts 
     expended by a State for medical assistance for such 
     qualifying community-based mobile crisis intervention 
     services furnished during a quarter being less than the 
     Federal medical assistance percentage that would apply to 
     such amounts expended by the State for such services 
     furnished during such quarter without application of the 
     previous sentence.
       ``(d) Requirements.--The requirements described in this 
     subsection are the following:
       ``(1) The State demonstrates, to the satisfaction of the 
     Secretary that it will be able to support the provision of 
     qualifying community-based mobile crisis intervention 
     services that meet the conditions specified in subsection 
     (b).
       ``(2) The State provides assurances satisfactory to the 
     Secretary that--
       ``(A) any additional Federal funds received by the State 
     for qualifying community-based mobile crisis intervention 
     services provided under this section that are attributable to 
     the increased Federal medical assistance percentage under 
     subection (c) will be used to supplement, and not supplant, 
     the level of State funds expended for such services for the 
     fiscal year preceding the first fiscal quarter occurring 
     during the period described in subsection (a);
       ``(B) if the State made qualifying community-based mobile 
     crisis intervention services available in a region of the 
     State in such fiscal year, the State will continue to make 
     such services available in such region under this section 
     during each month occurring during the period described in 
     subsection (a) for which the Federal medical assistance 
     percentage under subsection (c) is applicable with respect to 
     the State.
       ``(e) Funding for State Planning Grants.--There is 
     appropriated, out of any funds in the Treasury not otherwise 
     appropriated, $15,000,000 to the Secretary for purposes of 
     implementing, administering, and making planning grants to 
     States as soon as practicable for purposes of developing a 
     State plan amendment or section 1115, 1915(b), or 1915(c) 
     waiver request (or an amendment to such a waiver) to provide 
     qualifying community-based mobile crisis intervention 
     services under this section, to remain available until 
     expended.''.

     SEC. 9814. TEMPORARY INCREASE IN FMAP FOR MEDICAL ASSISTANCE 
                   UNDER STATE MEDICAID PLANS WHICH BEGIN TO 
                   EXPEND AMOUNTS FOR CERTAIN MANDATORY 
                   INDIVIDUALS.

       Section 1905 of the Social Security Act (42 U.S.C. 1396d), 
     as amended by section 9811 of this subtitle, is further 
     amended--
       (1) in subsection (b), in the first sentence, by striking 
     ``and (hh)'' and inserting ``(hh), and (ii)'';
       (2) in subsection (ff), by striking ``subject to subsection 
     (hh)'' and inserting ``subject to subsections (hh) and 
     (ii)''; and
       (3) by adding at the end the following new subsection:
       ``(ii) Temporary Increase in FMAP for Medical Assistance 
     Under State Medicaid Plans Which Begin to Expend Amounts for 
     Certain Mandatory Individuals.--
       ``(1) In general.--For each quarter occurring during the 8-
     quarter period beginning with the first calendar quarter 
     during which a qualifying State (as defined in paragraph (3)) 
     expends amounts for all individuals described in section 
     1902(a)(10)(A)(i)(VIII) under the State plan (or waiver of 
     such plan), the Federal medical assistance percentage 
     determined under subsection (b) for such State shall, after 
     application of any increase, if applicable, under section 
     6008 of the Families First Coronavirus Response Act, be 
     increased by 5 percentage points, except for any quarter (and 
     each subsequent quarter) during such period during which the 
     State ceases to provide medical assistance to any such 
     individual under the State plan (or waiver of such plan).
       ``(2) Special application rules.--Any increase described in 
     paragraph (1) (or payment made for expenditures on medical 
     assistance that are subject to such increase)--
       ``(A) shall not apply with respect to disproportionate 
     share hospital payments described in section 1923;
       ``(B) shall not be taken into account in calculating the 
     enhanced FMAP of a State under section 2105;
       ``(C) shall not be taken into account for purposes of part 
     A, D, or E of title IV; and
       ``(D) shall not be taken into account for purposes of 
     applying payment limits under subsections (f) and (g) of 
     section 1108.
       ``(3) Definition.--For purposes of this subsection, the 
     term `qualifying State' means a State which has not expended 
     amounts for all individuals described in section 
     1902(a)(10)(A)(i)(VIII) before the date of the enactment of 
     this subsection.''.

     SEC. 9815. EXTENSION OF 100 PERCENT FEDERAL MEDICAL 
                   ASSISTANCE PERCENTAGE TO URBAN INDIAN HEALTH 
                   ORGANIZATIONS AND NATIVE HAWAIIAN HEALTH CARE 
                   SYSTEMS.

       Section 1905(b) of the Social Security Act (42 U.S.C. 
     1396d(b)) is amended by inserting after ``(as defined in 
     section 4 of the Indian Health Care Improvement Act)'' the 
     following: ``; for the 8 fiscal year quarters beginning with 
     the first fiscal year quarter beginning after the date of the 
     enactment of the American Rescue Plan Act of 2021, the 
     Federal medical assistance percentage shall also be 100 per 
     centum with respect to amounts expended as medical assistance 
     for services which are received through an Urban Indian 
     organization (as defined in paragraph (29) of section 4 of 
     the Indian Health Care Improvement Act) that has a grant or 
     contract with the Indian Health Service under title V of such 
     Act; and, for such 8 fiscal year quarters, the Federal 
     medical assistance percentage shall also be 100 per centum 
     with respect to amounts expended as medical assistance for 
     services which are received through a Native Hawaiian Health 
     Center (as defined in section 12(4) of the Native Hawaiian 
     Health Care Improvement Act) or a qualified entity (as 
     defined in section 6(b) of such Act) that has a grant or 
     contract with the Papa Ola Lokahi under section 8 of such 
     Act''.

     SEC. 9816. SUNSET OF LIMIT ON MAXIMUM REBATE AMOUNT FOR 
                   SINGLE SOURCE DRUGS AND INNOVATOR MULTIPLE 
                   SOURCE DRUGS.

       Section 1927(c)(2)(D) of the Social Security Act (42 U.S.C. 
     1396r-8(c)(2)(D)) is amended by inserting after ``December 
     31, 2009,'' the following: ``and before January 1, 2024,''.

     SEC. 9817. ADDITIONAL SUPPORT FOR MEDICAID HOME AND 
                   COMMUNITY-BASED SERVICES DURING THE COVID-19 
                   EMERGENCY.

       (a) Increased FMAP.--
       (1) In general.--Notwithstanding section 1905(b) of the 
     Social Security Act (42 U.S.C. 1396d(b)) or section 1905(ff), 
     in the case of a State that meets the HCBS program 
     requirements under subsection (b), the Federal medical 
     assistance percentage determined for the State under section 
     1905(b) of such Act (or, if applicable, under section 
     1905(ff)) and, if applicable,

[[Page H1252]]

     increased under subsection (y), (z), (aa), or (ii) of section 
     1905 of such Act (42 U.S.C. 1396d), section 1915(k) of such 
     Act (42 U.S.C. 1396n(k)), or section 6008(a) of the Families 
     First Coronavirus Response Act (Public Law 116-127), shall be 
     increased by 10 percentage points with respect to 
     expenditures of the State under the State Medicaid program 
     for home and community-based services (as defined in 
     paragraph (2)(B)) that are provided during the HCBS program 
     improvement period (as defined in paragraph (2)(A)). In no 
     case may the application of the previous sentence result in 
     the Federal medical assistance percentage determined for a 
     State being more than 95 percent with respect to such 
     expenditures. Any payment made to Puerto Rico, the Virgin 
     Islands, Guam, the Northern Mariana Islands, or American 
     Samoa for expenditures on medical assistance that are subject 
     to the Federal medical assistance percentage increase 
     specified under the first sentence of this paragraph shall 
     not be taken into account for purposes of applying payment 
     limits under subsections (f) and (g) of section 1108 of the 
     Social Security Act (42 U.S.C. 1308).
       (2) Definitions.--In this section:
       (A) HCBS program improvement period.--The term ``HCBS 
     program improvement period'' means, with respect to a State, 
     the period--
       (i) beginning on April 1, 2021; and
       (ii) ending on March 31, 2022.
       (B) Home and community-based services.--The term ``home and 
     community-based services'' means any of the following:
       (i) Home health care services authorized under paragraph 
     (7) of section 1905(a) of the Social Security Act (42 U.S.C. 
     1396d(a)).
       (ii) Personal care services authorized under paragraph (24) 
     of such section.
       (iii) PACE services authorized under paragraph (26) of such 
     section.
       (iv) Home and community-based services authorized under 
     subsections (b), (c), (i), (j), and (k) of section 1915 of 
     such Act (42 U.S.C. 1396n), such services authorized under a 
     waiver under section 1115 of such Act (42 U.S.C. 1315), and 
     such services through coverage authorized under section 1937 
     of such Act (42 U.S.C. 1396u-7).
       (v) Case management services authorized under section 
     1905(a)(19) of the Social Security Act (42 U.S.C. 
     1396d(a)(19)) and section 1915(g) of such Act (42 U.S.C. 
     1396n(g)).
       (vi) Rehabilitative services, including those related to 
     behavioral health, described in section 1905(a)(13) of such 
     Act (42 U.S.C. 1396d(a)(13)).
       (vii) Such other services specified by the Secretary of 
     Health and Human Services.
       (C) Eligible individual.--The term ``eligible individual'' 
     means an individual who is eligible for and enrolled for 
     medical assistance under a State Medicaid program and 
     includes an individual who becomes eligible for medical 
     assistance under a State Medicaid program when removed from a 
     waiting list.
       (D) Medicaid program.--The term ``Medicaid program'' means, 
     with respect to a State, the State program under title XIX of 
     the Social Security Act (42 U.S.C. 1396 et seq.) (including 
     any waiver or demonstration under such title or under section 
     1115 of such Act (42 U.S.C. 1315) relating to such title).
       (E) State.--The term ``State'' has the meaning given such 
     term for purposes of title XIX of the Social Security Act (42 
     U.S.C. 1396 et seq.).
       (b) State Requirements for FMAP Increase.--As conditions 
     for receipt of the increase under subsection (a) to the 
     Federal medical assistance percentage determined for a State, 
     the State shall meet each of the following requirements 
     (referred to in subsection (a) as the HCBS program 
     requirements):
       (1) Supplement, not supplant.--The State shall use the 
     Federal funds attributable to the increase under subsection 
     (a) to supplement, and not supplant, the level of State funds 
     expended for home and community-based services for eligible 
     individuals through programs in effect as of April 1, 2021.
       (2) Required implementation of certain activities.--The 
     State shall implement, or supplement the implementation of, 
     one or more activities to enhance, expand, or strengthen home 
     and community-based services under the State Medicaid 
     program.

     SEC. 9818. FUNDING FOR STATE STRIKE TEAMS FOR RESIDENT AND 
                   EMPLOYEE SAFETY IN NURSING FACILITIES.

       Section 1919 of the Social Security Act (42 U.S.C. 1396r) 
     is amended by adding at the end the following new subsection:
       ``(k) Funding for State Strike Teams.--In addition to 
     amounts otherwise available, there is appropriated to the 
     Secretary, out of any monies in the Treasury not otherwise 
     appropriated, $250,000,000, to remain available until 
     expended, for purposes of allocating such amount among the 
     States (including the District of Columbia and each territory 
     of the United States) for such a State to establish and 
     implement a strike team that will be deployed to a nursing 
     facility in the State with diagnosed or suspected cases of 
     COVID-19 among residents or staff for the purposes of 
     assisting with clinical care, infection control, or staffing 
     during the emergency period described in section 
     1135(g)(1)(B) and the 1-year period immediately following the 
     end of such emergency period.''.

     SEC. 9819. SPECIAL RULE FOR THE PERIOD OF A DECLARED PUBLIC 
                   HEALTH EMERGENCY RELATED TO CORONAVIRUS.

       (a) In General.--Section 1923(f)(3) of the Social Security 
     Act (42 U.S.C. 1396r-4(f)(3)) is amended--
       (1) in subparagraph (A), by striking ``subparagraph (E)'' 
     and inserting ``subparagraphs (E) and (F)'' ; and
       (2) by adding at the end the following new subparagraph:
       ``(F) Allotments during the coronavirus temporary medicaid 
     fmap increase.--
       ``(i) In general.--Notwithstanding any other provision of 
     this subsection, for any fiscal year for which the Federal 
     medical assistance percentage applicable to expenditures 
     under this section is increased pursuant to section 6008 of 
     the Families First Coronavirus Response Act, the Secretary 
     shall recalculate the annual DSH allotment, including the DSH 
     allotment specified under paragraph (6)(A)(vi), to ensure 
     that the total DSH payments (including both Federal and State 
     shares) that a State may make related to a fiscal year is 
     equal to the total DSH payments that the State could have 
     made for such fiscal year without such increase to the 
     Federal medical assistance percentage.
       ``(ii) No application to allotments beginning after covid-
     19 emergency period.--The DSH allotment for any State for the 
     first fiscal year beginning after the end of the emergency 
     period described in section 1135(g)(1)(B) or any succeeding 
     fiscal year shall be determined under this paragraph without 
     regard to the DSH allotments determined under clause (i).''.
       (b) Effective Date.--The amendment made by subsection (a) 
     shall take effect and apply as if included in the enactment 
     of the Families First Coronavirus Response Act (Public Law 
     116-127).

            Subtitle K--Children's Health Insurance Program

     SEC. 9821. MANDATORY COVERAGE OF COVID-19 VACCINES AND 
                   ADMINISTRATION AND TREATMENT UNDER CHIP.

       (a) Coverage.--
       (1) In general.--Section 2103(c) of the Social Security Act 
     (42 U.S.C. 1397cc(c)) is amended by adding at the end the 
     following paragraph:
       ``(11) Required coverage of covid-19 vaccines and 
     treatment.--Regardless of the type of coverage elected by a 
     State under subsection (a), the child health assistance 
     provided for a targeted low-income child, and, in the case of 
     a State that elects to provide pregnancy-related assistance 
     pursuant to section 2112, the pregnancy-related assistance 
     provided for a targeted low-income pregnant woman (as such 
     terms are defined for purposes of such section), shall 
     include coverage, during the period beginning on the date of 
     the enactment of this paragraph and ending on the last day of 
     the first calendar quarter that begins one year after the 
     last day of the emergency period described in section 
     1135(g)(1)(B), of--
       ``(A) a COVID-19 vaccine (and the administration of the 
     vaccine); and
       ``(B) testing and treatments for COVID-19, including 
     specialized equipment and therapies (including preventive 
     therapies), and, in the case of an individual who is 
     diagnosed with or presumed to have COVID-19, during the 
     period during which such individual has (or is presumed to 
     have) COVID-19, the treatment of a condition that may 
     seriously complicate the treatment of COVID-19, if otherwise 
     covered under the State child health plan (or waiver of such 
     plan).''.
       (2) Prohibition of cost sharing.--Section 2103(e)(2) of the 
     Social Security Act (42 U.S.C. 1397cc(e)(2)), as amended by 
     section 6004(b)(3) of the Families First Coronavirus Response 
     Act, is amended--
       (A) in the paragraph header, by inserting ``a covid-19 
     vaccine, covid-19 treatment,'' before ``or pregnancy-related 
     assistance''; and
       (B) by striking ``visits described in section 
     1916(a)(2)(G), or'' and inserting ``services described in 
     section 1916(a)(2)(G), vaccines described in section 
     1916(a)(2)(H) administered during the period described in 
     such section (and the administration of such vaccines), 
     testing or treatments described in section 1916(a)(2)(I) 
     furnished during the period described in such section, or''.
       (b) Temporary Increase in Federal Payments for Coverage and 
     Administration of COVID-19 Vaccines.--Section 2105(c) of the 
     Social Security Act (42 U.S.C. 1397ee(c)) is amended by 
     adding at the end the following new paragraph:
       ``(12) Temporary enhanced payment for coverage and 
     administration of covid-19 vaccines.--During the period 
     described in section 1905(hh)(2), notwithstanding subsection 
     (b), the enhanced FMAP for a State, with respect to payments 
     under subsection (a) for expenditures under the State child 
     health plan (or a waiver of such plan) for a vaccine 
     described in section 1905(a)(4)(E) (and the administration of 
     such a vaccine), shall be equal to 100 percent.''.
       (c) Adjustment of CHIP Allotments.--Section 2104(m) of the 
     Social Security Act (42 U.S.C. 1397dd(m)) is amended--
       (1) in paragraph (2)(B), in the matter preceding clause 
     (i), by striking ``paragraphs (5) and (7)'' and inserting 
     ``paragraphs (5), (7), and (12)''; and
       (2) by adding at the end the following new paragraph:
       ``(12) Adjusting allotments to account for increased 
     federal payments for coverage and administration of covid-19 
     vaccines.--If a State, commonwealth, or territory receives 
     payment for a fiscal year (beginning with fiscal year 2021) 
     under subsection (a) of section 2105 for expenditures that 
     are subject to the enhanced FMAP specified under subsection 
     (c)(12) of such section, the amount of the allotment 
     determined for the State, commonwealth, or territory under 
     this subsection--
       ``(A) for such fiscal year shall be increased by the 
     projected expenditures for such year by the State, 
     commonwealth, or territory under the State child health plan 
     (or a waiver of such plan) for vaccines described in section 
     1905(a)(4)(E) (and the administration of such vaccines); and
       ``(B) once actual expenditures are available in the 
     subsequent fiscal year, the fiscal year allotment that was 
     adjusted by the amount described in subparagraph (A) shall be 
     adjusted on the basis of the difference between--
       ``(i) such projected amount of expenditures described in 
     subparagraph (A) for such fiscal year

[[Page H1253]]

     described in such subparagraph by the State, commonwealth, or 
     territory; and
       ``(ii) the actual amount of expenditures for such fiscal 
     year described in subparagraph (A) by the State, 
     commonwealth, or territory under the State child health plan 
     (or waiver of such plan) for vaccines described in section 
     1905(a)(4)(E) (and the administration of such vaccines).''.

     SEC. 9822. MODIFICATIONS TO CERTAIN COVERAGE UNDER CHIP FOR 
                   PREGNANT AND POSTPARTUM WOMEN.

       (a) Modifications to Coverage.--
       (1) In general.--Section 2107(e)(1) of the Social Security 
     Act (42 U.S.C. 1397gg(e)(1)) is amended--
       (A) by redesignating subparagraphs (J) through (S) as 
     subparagraphs (K) through (T), respectively; and
       (B) by inserting after subparagraph (I) the following new 
     subparagraph:
       ``(J) Paragraphs (5) and (16) of section 1902(e) (relating 
     to the State option to provide medical assistance consisting 
     of full benefits during pregnancy and throughout the 12-month 
     postpartum period under title XIX), if the State provides 
     child health assistance for targeted low-income children who 
     are pregnant or to targeted low-income pregnant women and the 
     State has elected to apply such paragraph (16) with respect 
     to pregnant women under title XIX, the provision of 
     assistance under the State child health plan or waiver for 
     targeted low-income children or targeted low-income pregnant 
     women during pregnancy and the 12-month postpartum period 
     shall be required and not at the option of the State and 
     shall include coverage of all items or services provided to a 
     targeted low-income child or targeted low-income pregnant 
     woman (as applicable) under the State child health plan or 
     waiver).''.
       (2) Optional coverage of targeted low-income pregnant 
     women.--Section 2112(d)(2)(A) of the Social Security Act (42 
     U.S.C. 1397ll(d)(2)(A)) is amended by inserting after ``60-
     day period'' the following: ``, or, in the case that 
     subparagraph (A) of section 1902(e)(16) applies to the State 
     child health plan (or waiver of such plan), pursuant to 
     section 2107(e)(1), the 12-month period,''.
       (b) Effective Date.--The amendments made by subsection (a), 
     shall apply with respect to State elections made under 
     paragraph (16) of section 1902(e) of the Social Security Act 
     (42 U.S.C. 1396a(e)), as added by section 9812(a) of subtitle 
     J of this title, during the 5-year period beginning on the 
     1st day of the 1st fiscal year quarter that begins one year 
     after the date of the enactment of this Act.

                          Subtitle L--Medicare

     SEC. 9831. FLOOR ON THE MEDICARE AREA WAGE INDEX FOR 
                   HOSPITALS IN ALL-URBAN STATES.

       (a) In General.--Section 1886(d)(3)(E) of the Social 
     Security Act (42 U.S.C. 1395ww(d)(3)(E)) is amended--
       (1) in clause (i), in the first sentence, by striking ``or 
     (iii)'' and inserting ``, (iii), or (iv)''; and
       (2) by adding at the end the following new clause:
       ``(iv) Floor on area wage index for hospitals in all-urban 
     states.--

       ``(I) In general.--For discharges occurring on or after 
     October 1, 2021, the area wage index applicable under this 
     subparagraph to any hospital in an all-urban State (as 
     defined in subclause (IV)) may not be less than the minimum 
     area wage index for the fiscal year for hospitals in that 
     State, as established under subclause (II).
       ``(II) Minimum area wage index.--For purposes of subclause 
     (I), the Secretary shall establish a minimum area wage index 
     for a fiscal year for hospitals in each all-urban State using 
     the methodology described in section 412.64(h)(4)(vi) of 
     title 42, Code of Federal Regulations, as in effect for 
     fiscal year 2018.
       ``(III) Waiving budget neutrality.--Pursuant to the fifth 
     sentence of clause (i), this clause shall not be applied in a 
     budget neutral manner.
       ``(IV) All-urban state defined.--In this clause, the term 
     `all-urban State' means a State in which there are no rural 
     areas (as defined in paragraph (2)(D)) or a State in which 
     there are no hospitals classified as rural under this 
     section.''.

       (b) Waiving Budget Neutrality.--Section 1886(d)(3)(E)(i) of 
     the Social Security Act (42 U.S.C. 1395ww(d)(3)(E)(i)) is 
     amended, in the fifth sentence--
       (1) by striking ``and the amendments'' and inserting ``, 
     the amendments''; and
       (2) by inserting ``, and the amendments made by section 
     9831(a) of the American Rescue Plan Act of 2021'' after 
     ``Care Act''.

     SEC. 9832. SECRETARIAL AUTHORITY TO TEMPORARILY WAIVE OR 
                   MODIFY APPLICATION OF CERTAIN MEDICARE 
                   REQUIREMENTS WITH RESPECT TO AMBULANCE SERVICES 
                   FURNISHED DURING CERTAIN EMERGENCY PERIODS.

       (a) Waiver Authority.--Section 1135(b) of the Social 
     Security Act (42 U.S.C. 1320b-5(b)) is amended--
       (1) in the first sentence--
       (A) in paragraph (7), by striking ``and'' at the end;
       (B) in paragraph (8), by striking the period at the end and 
     inserting ``; and''; and
       (C) by inserting after paragraph (8) the following new 
     paragraph:
       ``(9) any requirement under section 1861(s)(7) or section 
     1834(l) that an ambulance service include the transport of an 
     individual to the extent necessary to allow payment for 
     ground ambulance services furnished in response to a 911 call 
     (or the equivalent in areas without a 911 call system) in 
     cases in which an individual would have been transported to a 
     destination permitted under Medicare regulations (as 
     described in section 410.40 to title 42, Code of Federal 
     Regulations (or successor regulations)) but such transport 
     did not occur as a result of community-wide emergency medical 
     service (EMS) protocols due to the public health emergency 
     described in subsection (g)(1)(B).''; and
       (2) in the flush matter at the end, by adding at the end 
     the following: ``Ground ambulance services for which payment 
     is made pursuant to paragraph (9) shall be paid at the base 
     rate that would have been paid under the fee schedule 
     established under 1834(l) (excluding any mileage payment) if 
     the individual had been so transported and, with respect to 
     ambulance services furnished by a critical access hospital or 
     an entity described in paragraph (8) of such section, at the 
     amount that otherwise would be paid under such paragraph.''.
       (b) Emergency Period Exception.--Section 1135(g)(1)(B) of 
     the Social Security Act (42 U.S.C. 1320b-5(g)(1)(B)) is 
     amended, in the matter preceding clause (i), by striking 
     ``subsection (b)(8)'' and inserting ``paragraphs (8) and (9) 
     of subsection (b)''.

     SEC. 9833. FUNDING FOR OFFICE OF INSPECTOR GENERAL.

       In addition to amounts otherwise available, there is 
     appropriated to the inspector general of the Department of 
     Health and Human Services for fiscal year 2021, out of any 
     money in the Treasury not otherwise appropriated, $5,000,000, 
     to remain available until expended, for oversight of 
     activities supported with funds appropriated to the 
     Department of Health and Human Services to prevent, prepare 
     for, and respond to coronavirus 2019 or COVID-19, 
     domestically or internationally.

     Subtitle M--Coronavirus State and Local Fiscal Recovery Funds

     SEC. 9901. CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS.

       (a) In General.--Title VI of the Social Security Act (42 
     U.S.C. 801 et seq.) is amended by adding at the end the 
     following:

     ``SEC. 602. CORONAVIRUS STATE FISCAL RECOVERY FUND.

       ``(a) Appropriation.--In addition to amounts otherwise 
     available, there is appropriated for fiscal year 2021, out of 
     any money in the Treasury not otherwise appropriated--
       ``(1) $219,800,000,000, to remain available through 
     December 31, 2024, for making payments under this section to 
     States, territories, and Tribal governments to mitigate the 
     fiscal effects stemming from the public health emergency with 
     respect to the Coronavirus Disease (COVID-19); and
       ``(2) $50,000,000, to remain available until expended, for 
     the costs of the Secretary for administration of the funds 
     established under this title.
       ``(b) Authority to Make Payments.--
       ``(1) Payments to territories.--
       ``(A) In general.--The Secretary shall reserve 
     $4,500,000,000 of the amount appropriated under subsection 
     (a)(1) to make payments to the territories.
       ``(B) Allocation.--Of the amount reserved under 
     subparagraph (A)--
       ``(i) 50 percent of such amount shall be allocated by the 
     Secretary equally to each territory; and
       ``(ii) 50 percent of such amount shall be allocated by the 
     Secretary as an additional amount to each territory in an 
     amount which bears the same proportion to \1/2\ of the total 
     amount reserved under subparagraph (A) as the population of 
     the territory bears to the total population of all such 
     territories.
       ``(C) Payment.--The Secretary shall pay each territory the 
     total of the amounts allocated for the territory under 
     subparagraph (B) in accordance with paragraph (6).
       ``(2) Payments to tribal governments.--
       ``(A) In general.--The Secretary shall reserve 
     $20,000,000,000 of the amount appropriated under subsection 
     (a)(1) to make payments to Tribal governments.
       ``(B) Allocation.--Of the amount reserved under 
     subparagraph (A)--
       ``(i) $1,000,000,000 shall be allocated by the Secretary 
     equally among each of the Tribal governments; and
       ``(ii) $19,000,000,000 shall be allocated by the Secretary 
     to the Tribal governments in a manner determined by the 
     Secretary.
       ``(C) Payment.-- The Secretary shall pay each Tribal 
     government the total of the amounts allocated for the Tribal 
     government under subparagraph (B) in accordance with 
     paragraph (6).
       ``(3) Payments to each of the 50 states and the district of 
     columbia.--
       ``(A) In general.--The Secretary shall reserve 
     $195,300,000,000 of the amount appropriated under subsection 
     (a)(1) to make payments to each of the 50 States and the 
     District of Columbia.
       ``(B) Allocations.--Of the amount reserved under 
     subparagraph (A)--
       ``(i) $25,500,000,000 of such amount shall be allocated by 
     the Secretary equally among each of the 50 States and the 
     District of Columbia;
       ``(ii) an amount equal to $1,250,000,000 less the amount 
     allocated for the District of Columbia pursuant to section 
     601(c)(6) shall be allocated by the Secretary as an 
     additional amount to the District of Columbia; and
       ``(iii) an amount equal to the remainder of the amount 
     reserved under subparagraph (A) after the application of 
     clauses (i) and (ii) of this subparagraph shall be allocated 
     by the Secretary as an additional amount to each of the 50 
     States and the District of Columbia in an amount which bears 
     the same proportion to such remainder as the average 
     estimated number of seasonally-adjusted unemployed 
     individuals (as measured by the Bureau of Labor Statistics 
     Local Area Unemployment Statistics program) in the State or 
     District of Columbia over the 3-month period ending with 
     December 2020 bears to the average estimated number of 
     seasonally-

[[Page H1254]]

     adjusted unemployed individuals in all of the 50 States and 
     the District of Columbia over the same period.
       ``(C) Payment.--
       ``(i) In general.--Subject to clause (ii), the Secretary 
     shall pay each of the 50 States and the District of Columbia, 
     from the amount reserved under subparagraph (A), the total of 
     the amounts allocated for the State and District of Columbia 
     under subparagraph (B) in accordance with paragraph (6).
       ``(ii) Minimum payment requirement.--

       ``(I) In general.--The sum of--

       ``(aa) the total amounts allocated for 1 of the 50 States 
     or the District of Columbia under subparagraph (B) (as 
     determined without regard to this clause); and
       ``(bb) the amounts allocated under section 603 to the State 
     (for distribution by the State to nonentitlement units of 
     local government in the State) and to metropolitan cities and 
     counties in the State;

     shall not be less than the amount allocated to the State or 
     District of Columbia for fiscal year 2020 under section 601, 
     including any amount paid directly to a unit of local 
     government in the State under such section.
       ``(II) Pro rata adjustment.--The Secretary shall adjust on 
     a pro rata basis the amount of the allocations for each of 
     the 50 States and the District of Columbia determined under 
     subparagraph (B)(iii) (without regard to this clause) to the 
     extent necessary to comply with the requirement of subclause 
     (I).

       ``(4) Pro rata adjustment authority.--The amounts otherwise 
     determined for allocation and payment under paragraphs (1), 
     (2), and (3) may be adjusted by the Secretary on a pro rata 
     basis to the extent necessary to ensure that all available 
     funds are allocated to States, territories, and Tribal 
     governments in accordance with the requirements specified in 
     each such paragraph (as applicable).
       ``(5) Population data.--For purposes of determining 
     allocations for a territory under this section, the 
     population of the territory shall be determined based on the 
     most recent data available from the Bureau of the Census.
       ``(6) Timing.--
       ``(A) States and territories.--
       ``(i) In general.--To the extent practicable, subject to 
     clause (ii), with respect to each State and territory 
     allocated a payment under this subsection, the Secretary 
     shall make the payment required for the State or territory 
     not later than 60 days after the date on which the 
     certification required under subsection (d)(1) is provided to 
     the Secretary.
       ``(ii) Authority to split payment.--

       ``(I) In general.--The Secretary shall have the authority 
     to withhold payment of up to 50 percent of the amount 
     allocated to each State and territory (other than payment of 
     the amount allocated under paragraph (3)(B)(ii) to the 
     District of Columbia) for a period of up to 12 months from 
     the date on which the State or territory provides the 
     certification required under subsection (d)(1). The Secretary 
     shall exercise such authority with respect to a State or 
     territory based on the unemployment rate in the State or 
     territory as of such date.
       ``(II) Payment of withheld amount.--Before paying to a 
     State or territory the remainder of an amount allocated to 
     the State or territory (subject to subclause (III)) that has 
     been withheld by the Secretary under subclause (I), the 
     Secretary shall require the State or territory to submit a 
     second certification under subsection (d)(1), in addition to 
     such other information as the Secretary may require.
       ``(III) Recovery of amounts subject to recoupment.--If a 
     State or territory is required under subsection (e) to repay 
     funds for failing to comply with subsection (c), the 
     Secretary may reduce the amount otherwise payable to the 
     State or territory under subclause (II) by the amount that 
     the State or territory would otherwise be required to repay 
     under such subsection (e).

       ``(B) Tribal governments.--To the extent practicable, with 
     respect to each Tribal government for which an amount is 
     allocated under this subsection, the Secretary shall make the 
     payment required for the Tribal government not later than 60 
     days after the date of enactment of this section.
       ``(C) Initial payment to district of columbia.--The 
     Secretary shall pay the amount allocated under paragraph 
     (3)(B)(ii) to the District of Columbia not later than 15 days 
     after the date of enactment of this section.
       ``(c) Requirements.--
       ``(1) Use of funds.--Subject to paragraph (2), and except 
     as provided in paragraph (3), a State, territory, or Tribal 
     government shall only use the funds provided under a payment 
     made under this section, or transferred pursuant to section 
     603(c)(4), to cover costs incurred by the State, territory, 
     or Tribal government, by December 31, 2024--
       ``(A) to respond to the public health emergency with 
     respect to the Coronavirus Disease 2019 (COVID-19) or its 
     negative economic impacts, including assistance to 
     households, small businesses, and nonprofits, or aid to 
     impacted industries such as tourism, travel, and hospitality;
       ``(B) to respond to workers performing essential work 
     during the COVID-19 public health emergency by providing 
     premium pay to eligible workers of the State, territory, or 
     Tribal government that are performing such essential work, or 
     by providing grants to eligible employers that have eligible 
     workers who perform essential work;
       ``(C) for the provision of government services to the 
     extent of the reduction in revenue of such State, territory, 
     or Tribal government due to the COVID-19 public health 
     emergency relative to revenues collected in the most recent 
     full fiscal year of the State, territory, or Tribal 
     government prior to the emergency; or
       ``(D) to make necessary investments in water, sewer, or 
     broadband infrastructure.
       ``(2) Further restriction on use of funds.--
       ``(A) In general.--A State or territory shall not use the 
     funds provided under this section or transferred pursuant to 
     section 603(c)(4) to either directly or indirectly offset a 
     reduction in the net tax revenue of such State or territory 
     resulting from a change in law, regulation, or administrative 
     interpretation during the covered period that reduces any tax 
     (by providing for a reduction in a rate, a rebate, a 
     deduction, a credit, or otherwise) or delays the imposition 
     of any tax or tax increase.
       ``(B) Pension funds.--No State or territory may use funds 
     made available under this section for deposit into any 
     pension fund.
       ``(3) Transfer authority.--A State, territory, or Tribal 
     government receiving a payment from funds made available 
     under this section may transfer funds to a private nonprofit 
     organization (as that term is defined in paragraph (17) of 
     section 401 of the McKinney-Vento Homeless Assistance Act (42 
     U.S.C. 11360(17)), a Tribal organization (as that term is 
     defined in section 4 of the Indian Self-Determination and 
     Education Assistance Act (25 U.S.C. 5304)), a public benefit 
     corporation involved in the transportation of passengers or 
     cargo, or a special-purpose unit of State or local 
     government.
       ``(d) Certifications and Reports.--
       ``(1) In general.--In order for a State or territory to 
     receive a payment under this section, or a transfer of funds 
     under section 603(c)(4), the State or territory shall provide 
     the Secretary with a certification, signed by an authorized 
     officer of such State or territory, that such State or 
     territory requires the payment or transfer to carry out the 
     activities specified in subsection (c) of this section and 
     will use any payment under this section, or transfer of funds 
     under section 603(c)(4), in compliance with subsection (c) of 
     this section.
       ``(2) Reporting.--Any State, territory, or Tribal 
     government receiving a payment under this section shall 
     provide to the Secretary periodic reports providing a 
     detailed accounting of--
       ``(A) the uses of funds by such State, territory, or Tribal 
     government, including, in the case of a State or a territory, 
     all modifications to the State's or territory's tax revenue 
     sources during the covered period; and
       ``(B) such other information as the Secretary may require 
     for the administration of this section.
       ``(e) Recoupment.--Any State, territory, or Tribal 
     government that has failed to comply with subsection (c) 
     shall be required to repay to the Secretary an amount equal 
     to the amount of funds used in violation of such subsection, 
     provided that, in the case of a violation of subsection 
     (c)(2)(A), the amount the State or territory shall be 
     required to repay shall be lesser of--
       ``(1) the amount of the applicable reduction to net tax 
     revenue attributable to such violation; and
       ``(2) the amount of funds received by such State or 
     territory pursuant to a payment made under this section or a 
     transfer made under section 603(c)(4).
       ``(f) Regulations.--The Secretary shall have the authority 
     to issue such regulations as may be necessary or appropriate 
     to carry out this section.
       ``(g) Definitions.--In this section:
       ``(1) Covered period.--The term `covered period' means, 
     with respect to a State, territory, or Tribal government, the 
     period that--
       ``(A) begins on March 3, 2021; and
       ``(B) ends on the last day of the fiscal year of such 
     State, territory, or Tribal government in which all funds 
     received by the State, territory, or Tribal government from a 
     payment made under this section or a transfer made under 
     section 603(c)(4) have been expended or returned to, or 
     recovered by, the Secretary.
       ``(2) Eligible workers.--The term `eligible workers' means 
     those workers needed to maintain continuity of operations of 
     essential critical infrastructure sectors and additional 
     sectors as each Governor of a State or territory, or each 
     Tribal government, may designate as critical to protect the 
     health and well-being of the residents of their State, 
     territory, or Tribal government.
       ``(3) Premium pay.--The term `premium pay' means an amount 
     of up to $13 per hour that is paid to an eligible worker, in 
     addition to wages or remuneration the eligible worker 
     otherwise receives, for all work performed by the eligible 
     worker during the COVID-19 public health emergency. Such 
     amount may not exceed $25,000 with respect to any single 
     eligible worker.
       ``(4) Secretary.--The term `Secretary' means the Secretary 
     of the Treasury.
       ``(5) State.--The term `State' means each of the 50 States 
     and the District of Columbia.
       ``(6) Territory.--The term `territory' means the 
     Commonwealth of Puerto Rico, the United States Virgin 
     Islands, Guam, the Commonwealth of the Northern Mariana 
     Islands, and American Samoa.
       ``(7) Tribal government.--The term `Tribal Government' 
     means the recognized governing body of any Indian or Alaska 
     Native tribe, band, nation, pueblo, village, community, 
     component band, or component reservation, individually 
     identified (including parenthetically) in the list published 
     most recently as of the date of enactment of this Act 
     pursuant to section 104 of the Federally Recognized Indian 
     Tribe List Act of 1994 (25 U.S.C. 5131).

     ``SEC. 603. CORONAVIRUS LOCAL FISCAL RECOVERY FUND.

       ``(a) Appropriation.--In addition to amounts otherwise 
     available, there is appropriated for fiscal year 2021, out of 
     any money in the Treasury not otherwise appropriated, 
     $130,200,000,000, to remain available through December 31, 
     2024, for making payments under this section to metropolitan 
     cities, nonentitlement units of local

[[Page H1255]]

     government, and counties to mitigate the fiscal effects 
     stemming from the public health emergency with respect to the 
     Coronavirus Disease (COVID-19).
       ``(b) Authority to Make Payments.--
       ``(1) Metropolitan cities.--
       ``(A) In general.--Of the amount appropriated under 
     subsection (a), the Secretary shall reserve $45,570,000,000 
     to make payments to metropolitan cities.
       ``(B) Allocation and payment.--From the amount reserved 
     under subparagraph (A), the Secretary shall allocate and, in 
     accordance with paragraph (7), pay to each metropolitan city 
     an amount determined for the metropolitan city consistent 
     with the formula under section 106(b) of the Housing and 
     Community Development Act of 1974 (42 U.S.C. 5306(b)), except 
     that, in applying such formula, the Secretary shall 
     substitute `all metropolitan cities' for `all metropolitan 
     areas' each place it appears.
       ``(2) Nonentitlement units of local government.--
       ``(A) In general.--Of the amount appropriated under 
     subsection (a), the Secretary shall reserve $19,530,000,000 
     to make payments to States for distribution by the State to 
     nonentitlement units of local government in the State.
       ``(B) Allocation and payment.--From the amount reserved 
     under subparagraph (A), the Secretary shall allocate and, in 
     accordance with paragraph (7), pay to each State an amount 
     which bears the same proportion to such reserved amount as 
     the total population of all areas that are non-metropolitan 
     cities in the State bears to the total population of all 
     areas that are non-metropolitan cities in all such States.
       ``(C) Distribution to nonentitlement units of local 
     government.--
       ``(i) In general.--Not later than 30 days after a State 
     receives a payment under subparagraph (B), the State shall 
     distribute to each nonentitlement unit of local government in 
     the State an amount that bears the same proportion to the 
     amount of such payment as the population of the 
     nonentitlement unit of local government bears to the total 
     population of all the nonentitlement units of local 
     government in the State, subject to clause (iii).
       ``(ii) Distribution of funds.--

       ``(I) Extension for distribution.--If an authorized officer 
     of a State required to make distributions under clause (i) 
     certifies in writing to the Secretary before the end of the 
     30-day distribution period described in such clause that it 
     would constitute an excessive administrative burden for the 
     State to meet the terms of such clause with respect to 1 or 
     more such distributions, the authorized officer may request, 
     and the Secretary shall grant, an extension of such period of 
     not more than 30 days to allow the State to make such 
     distributions in accordance with clause (i).
       ``(II) Additional extensions.--

       ``(aa) In general.--If a State has been granted an 
     extension to the distribution period under subclause (I) but 
     is unable to make all the distributions required under clause 
     (i) before the end of such period as extended, an authorized 
     officer of the State may request an additional extension of 
     the distribution period of not more than 30 days. The 
     Secretary may grant a request for an additional extension of 
     such period only if--
       ``(AA) the authorized officer making such request provides 
     a written plan to the Secretary specifying, for each 
     distribution for which an additional extension is requested, 
     when the State expects to make such distribution and the 
     actions the State has taken and will take in order to make 
     all such distributions before the end of the distribution 
     period (as extended under subclause (I) and this subclause); 
     and
       ``(BB) the Secretary determines that such plan is 
     reasonably designed to distribute all such funds to 
     nonentitlement units of local government by the end of the 
     distribution period (as so extended).
       ``(bb) Further additional extensions.--If a State granted 
     an additional extension of the distribution period under item 
     (aa) requires any further additional extensions of such 
     period, the request only may be made and granted subject to 
     the requirements specified in item (aa).
       ``(iii) Capped amount.--The total amount distributed to a 
     nonentitlement unit of local government under this paragraph 
     may not exceed the amount equal to 75 percent of the most 
     recent budget for the nonentitlement unit of local government 
     as of January 27, 2020.
       ``(iv) Return of excess amounts.--Any amounts not 
     distributed to a nonentitlement unit of local government as a 
     result of the application of clause (iii) shall be returned 
     to the Secretary.
       ``(D) Penalty for noncompliance.--If, by the end of the 
     120-day period that begins on the date a State receives a 
     payment from the amount allocated under subparagraph (B) or, 
     if later, the last day of the distribution period for the 
     State (as extended with respect to the State under 
     subparagraph (C)(ii)), such State has failed to make all the 
     distributions from such payment in accordance with the terms 
     of subparagraph (C) (including any extensions of the 
     distribution period granted in accordance with such 
     subparagraph), an amount equal to the amount of such payment 
     that remains undistributed as of such date shall be booked as 
     a debt of such State owed to the Federal Government, shall be 
     paid back from the State's allocation provided under section 
     602(b)(3)(B)(iii), and shall be deposited into the general 
     fund of the Treasury.
       ``(3) Counties.--
       ``(A) Amount.--From the amount appropriated under 
     subsection (a), the Secretary shall reserve and allocate 
     $65,100,000,000 of such amount to make payments directly to 
     counties in an amount which bears the same proportion to the 
     total amount reserved under this paragraph as the population 
     of each such county bears to the total population of all such 
     entities and shall pay such allocated amounts to such 
     counties in accordance with paragraph (7).
       ``(B) Special rules.--
       ``(i) Urban counties.--No county that is an `urban county' 
     (as defined in section 102 of the Housing and Community 
     Development Act of 1974 (42 U.S.C. 5302)) shall receive less 
     than the amount the county would otherwise receive if the 
     amount paid under this paragraph were allocated to 
     metropolitan cities and urban counties under section 106(b) 
     of the Housing and Community Development Act of 1974 (42 
     U.S.C. 5306(b)).
       ``(ii) Counties that are not units of general local 
     government.--In the case of an amount to be paid to a county 
     that is not a unit of general local government, the amount 
     shall instead be paid to the State in which such county is 
     located, and such State shall distribute such amount to each 
     unit of general local government within such county in an 
     amount that bears the same proportion to the amount to be 
     paid to such county as the population of such units of 
     general local government bears to the total population of 
     such county.
       ``(iii) District of columbia.--For purposes of this 
     paragraph, the District of Columbia shall be considered to 
     consist of a single county that is a unit of general local 
     government.
       ``(4) Consolidated governments.--A unit of general local 
     government that has formed a consolidated government, or that 
     is geographically contained (in full or in part) within the 
     boundaries of another unit of general local government may 
     receive a distribution under each of paragraphs (1), (2), and 
     (3), as applicable, based on the respective formulas 
     specified in such paragraphs.
       ``(5) Pro rata adjustment authority.--The amounts otherwise 
     determined for allocation and payment under paragraphs (1), 
     (2), and (3) may be adjusted by the Secretary on a pro rata 
     basis to the extent necessary to ensure that all available 
     funds are distributed to metropolitan cities, counties, and 
     States in accordance with the requirements specified in each 
     paragraph (as applicable) and the certification requirement 
     specified in subsection (d).
       ``(6) Population.--For purposes of determining allocations 
     under this section, the population of an entity shall be 
     determined based on the most recent data are available from 
     the Bureau of the Census or, if not available, from such 
     other data as a State determines appropriate.
       ``(7) Timing.--
       ``(A) First tranche amount.--To the extent practicable, 
     with respect to each metropolitan city for which an amount is 
     allocated under paragraph (1), each State for which an amount 
     is allocated under paragraph (2) for distribution to 
     nonentitlement units of local government, and each county for 
     which an amount is allocated under paragraph (3), the 
     Secretary shall pay from such allocation the First Tranche 
     Amount for such city, State, or county not later than 60 days 
     after the date of enactment of this section.
       ``(B) Second tranche amount.--The Secretary shall pay to 
     each metropolitan city for which an amount is allocated under 
     paragraph (1), each State for which an amount is allocated 
     under paragraph (2) for distribution to nonentitlement units 
     of local government, and each county for which an amount is 
     allocated under paragraph (3), the Second Tranche Amount for 
     such city, State, or county not earlier than 12 months after 
     the date on which the First Tranche Amount is paid to the 
     city, State, or county.
       ``(c) Requirements.--
       ``(1) Use of funds.--Subject to paragraph (2), and except 
     as provided in paragraphs (3) and (4), a metropolitan city, 
     nonentitlement unit of local government, or county shall only 
     use the funds provided under a payment made under this 
     section to cover costs incurred by the metropolitan city, 
     nonentitlement unit of local government, or county, by 
     December 31, 2024--
       ``(A) to respond to the public health emergency with 
     respect to the Coronavirus Disease 2019 (COVID-19) or its 
     negative economic impacts, including assistance to 
     households, small businesses, and nonprofits, or aid to 
     impacted industries such as tourism, travel, and hospitality;
       ``(B) to respond to workers performing essential work 
     during the COVID-19 public health emergency by providing 
     premium pay to eligible workers of the metropolitan city, 
     nonentitlement unit of local government, or county that are 
     performing such essential work, or by providing grants to 
     eligible employers that have eligible workers who perform 
     essential work;
       ``(C) for the provision of government services to the 
     extent of the reduction in revenue of such metropolitan city, 
     nonentitlement unit of local government, or county due to the 
     COVID-19 public health emergency relative to revenues 
     collected in the most recent full fiscal year of the 
     metropolitan city, nonentitlement unit of local government, 
     or county prior to the emergency; or
       ``(D) to make necessary investments in water, sewer, or 
     broadband infrastructure.
       ``(2) Pension funds.--No metropolitan city, nonentitlement 
     unit of local government, or county may use funds made 
     available under this section for deposit into any pension 
     fund.
       ``(3) Transfer authority.--A metropolitan city, 
     nonentitlement unit of local government, or county receiving 
     a payment from funds made available under this section may 
     transfer funds to a private nonprofit organization (as that 
     term is defined in paragraph (17) of section 401 of the 
     McKinney-Vento Homeless Assistance Act (42 U.S.C. 11360(17)), 
     a public benefit corporation involved in the transportation 
     of passengers or cargo, or a special-purpose unit of State or 
     local government.

[[Page H1256]]

       ``(4) Transfers to states.--Notwithstanding paragraph (1), 
     a metropolitan city, nonentitlement unit of local government, 
     or county receiving a payment from funds made available under 
     this section may transfer such funds to the State in which 
     such entity is located.
       ``(d) Reporting.--Any metropolitan city, nonentitlement 
     unit of local government, or county receiving funds provided 
     under a payment made under this section shall provide to the 
     Secretary periodic reports providing a detailed accounting of 
     the uses of such funds by such metropolitan city, 
     nonentitlement unit of local government, or county and 
     including such other information as the Secretary may require 
     for the administration of this section.
       ``(e) Recoupment.--Any metropolitan city, nonentitlement 
     unit of local government, or county that has failed to comply 
     with subsection (c) shall be required to repay to the 
     Secretary an amount equal to the amount of funds used in 
     violation of such subsection.
       ``(f) Regulations.--The Secretary shall have the authority 
     to issue such regulations as may be necessary or appropriate 
     to carry out this section.
       ``(g) Definitions.--In this section:
       ``(1) County.--The term `county' means a county, parish, or 
     other equivalent county division (as defined by the Bureau of 
     the Census).
       ``(2) Eligible workers.--The term `eligible workers' means 
     those workers needed to maintain continuity of operations of 
     essential critical infrastructure sectors and additional 
     sectors as each chief executive officer of a metropolitan 
     city, nonentitlement unit of local government, or county may 
     designate as critical to protect the health and well-being of 
     the residents of their metropolitan city, nonentitlement unit 
     of local government, or county.
       ``(3) First tranche amount.--The term `First Tranche 
     Amount' means, with respect to each metropolitan city for 
     which an amount is allocated under subsection (b)(1), each 
     State for which an amount is allocated under subsection 
     (b)(2) for distribution to nonentitlement units of local 
     government, and each county for which an amount is allocated 
     under subsection (b)(3), 50 percent of the amount so 
     allocated to such metropolitan city, State, or county (as 
     applicable).
       ``(4) Metropolitan city.--The term `metropolitan city' has 
     the meaning given that term in section 102(a)(4) of the 
     Housing and Community Development Act of 1974 (42 U.S.C. 
     5302(a)(4)) and includes cities that relinquish or defer 
     their status as a metropolitan city for purposes of receiving 
     allocations under section 106 of such Act (42 U.S.C. 5306) 
     for fiscal year 2021.
       ``(5) Nonentitlement unit of local government.--The term 
     `nonentitlement unit of local government' means a `city', as 
     that term is defined in section 102(a)(5) of the Housing and 
     Community Development Act of 1974 (42 U.S.C. 5302(a)(5))), 
     that is not a metropolitan city.
       ``(6) Premium pay.--The term `premium pay' has the meaning 
     given such term in section 602(g).
       ``(7) Second tranche amount.--The term `Second Tranche 
     Amount' means, with respect to each metropolitan city for 
     which an amount is allocated under subsection (b)(1), each 
     State for which an amount is allocated under subsection 
     (b)(2) for distribution to nonentitlement units of local 
     government, and each county for which an amount is allocated 
     under subsection (b)(3), an amount not to exceed 50 percent 
     of the amount so allocated to such metropolitan city, State, 
     or county (as applicable).
       ``(8) Secretary.--The term `Secretary' means the Secretary 
     of the Treasury.
       ``(9) State.--The term `State' means each of the 50 States, 
     the District of Columbia, the Commonwealth of Puerto Rico, 
     the United States Virgin Islands, Guam, the Commonwealth of 
     the Northern Mariana Islands, and American Samoa.
       ``(10) Unit of general local government.--The term `unit of 
     general local government' has the meaning given that term in 
     section 102(a)(1) of the Housing and Community Development 
     Act of 1974 (42 U.S.C. 5302(a)(1)).

     ``SEC. 604. CORONAVIRUS CAPITAL PROJECTS FUND.

       ``(a) Appropriation.--In addition to amounts otherwise 
     available, there is appropriated for fiscal year 2021, out of 
     any money in the Treasury not otherwise appropriated, 
     $10,000,000,000, to remain available until expended, for 
     making payments to States, territories, and Tribal 
     governments to carry out critical capital projects directly 
     enabling work, education, and health monitoring, including 
     remote options, in response to the public health emergency 
     with respect to the Coronavirus Disease (COVID-19).
       ``(b) Payments.--
       ``(1) Minimum amounts.--From the amount appropriated under 
     subsection (a)--
       ``(A) the Secretary shall pay $100,000,000 to each State;
       ``(B) the Secretary shall pay $100,000,000 of such amount 
     in equal shares to the United States Virgin Islands, Guam, 
     American Samoa, the Commonwealth of the Northern Mariana 
     Islands, the Republic of the Marshall Islands, the Federated 
     States of Micronesia, and the Republic of Palau; and
       ``(C) the Secretary shall pay $100,000,000 of such amount 
     in equal shares to Tribal governments and the State of Hawaii 
     (in addition to the amount paid to the State of Hawaii under 
     subparagraph (A)), of which--
       ``(i) not less than $50,000 shall be paid to each Tribal 
     government; and
       ``(ii) not less than $50,000, and not more than $200,000, 
     shall be paid to the State of Hawaii for the exclusive use of 
     the Department of Hawaiian Home Lands and the Native Hawaiian 
     Education Programs to assist Native Hawaiians in accordance 
     with this section.
       ``(2) Remaining amounts.--
       ``(A) In general.--From the amount of the appropriation 
     under subsection (a) that remains after the application of 
     paragraph (1), the Secretary shall make payments to States 
     based on population such that--
       ``(i) 50 percent of such amount shall be allocated among 
     the States based on the proportion that the population of 
     each State bears to the population of all States;
       ``(ii) 25 percent of such amount shall be allocated among 
     the States based on the proportion that the number of 
     individuals living in rural areas in each State bears to the 
     number of individuals living in rural areas in all States; 
     and
       ``(iii) 25 percent of such amount shall be allocated among 
     the States based on the proportion that the number of 
     individuals with a household income that is below 150 percent 
     of the poverty line applicable to a family of the size 
     involved in each State bears to the number of such 
     individuals in all States.
       ``(B) Data.--In determining the allocations to be made to 
     each State under subparagraph (A), the Secretary of the 
     Treasury shall use the most recent data available from the 
     Bureau of the Census.
       ``(c) Timing.--The Secretary shall establish a process of 
     applying for grants to access funding made available under 
     section (b) not later than 60 days after enactment of this 
     section.
       ``(d) Definitions.--In this section:
       ``(1) Secretary.--The term `Secretary' means the Secretary 
     of the Treasury.
       ``(2) State.--The term `State' means each of the 50 States, 
     the District of Columbia, and Puerto Rico.
       ``(3) Tribal government.--The term `Tribal government' has 
     the meaning given such term in section 602(g).

     ``SEC. 605. LOCAL ASSISTANCE AND TRIBAL CONSISTENCY FUND.

       ``(a) Appropriation.--In addition to amounts otherwise 
     available, there is appropriated for fiscal year 2021, out of 
     any money in the Treasury not otherwise appropriated, 
     $2,000,000,000 to remain available until September 30, 2023, 
     with amounts to be obligated for each of fiscal years 2022 
     and 2023 in accordance with subsection (b), for making 
     payments under this section to eligible revenue sharing 
     counties and eligible Tribal governments.
       ``(b) Authority to Make Payments.--
       ``(1) Payments to eligible revenue sharing counties.--For 
     each of fiscal years 2022 and 2023, the Secretary shall 
     reserve $750,000,000 of the total amount appropriated under 
     subsection (a) to allocate and pay to each eligible revenue 
     sharing county in amounts that are determined by the 
     Secretary taking into account economic conditions of each 
     eligible revenue sharing county, using measurements of 
     poverty rates, household income, land values, and 
     unemployment rates as well as other economic indicators, over 
     the 20-year period ending with September 30, 2021.
       ``(2) Payments to eligible tribal governments.--For each of 
     fiscal years 2022 and 2023, the Secretary shall reserve 
     $250,000,000 of the total amount appropriated under 
     subsection (a) to allocate and pay to eligible Tribal 
     governments in amounts that are determined by the Secretary 
     taking into account economic conditions of each eligible 
     Tribe.
       ``(c) Use of Payments.--An eligible revenue sharing county 
     or an eligible Tribal government may use funds provided under 
     a payment made under this section for any governmental 
     purpose other than a lobbying activity.
       ``(d) Reporting Requirement.--Any eligible revenue sharing 
     county receiving a payment under this section shall provide 
     to the Secretary periodic reports providing a detailed 
     accounting of the uses of fund by such eligible revenue 
     sharing county and such other information as the Secretary 
     may require for the administration of this section.
       ``(e) Recoupment.--Any eligible revenue sharing county that 
     has failed to submit a report required under subsection (d) 
     or failed to comply with subsection (c), shall be required to 
     repay to the Secretary an amount equal to--
       ``(1) in the case of a failure to comply with subsection 
     (c), the amount of funds used in violation of such 
     subsection; and
       ``(2) in the case of a failure to submit a report required 
     under subsection (d), such amount as the Secretary determines 
     appropriate, but not to exceed 5 percent of the amount paid 
     to the eligible revenue sharing county under this section for 
     all fiscal years.
       ``(f) Definitions.--In this section:
       ``(1) Eligible revenue sharing county.--The term `eligible 
     revenue sharing county' means--
       ``(A) a county, parish, or borough--
       ``(i) that is independent of any other unit of local 
     government; and
       ``(ii) that, as determined by the Secretary, is the 
     principal provider of government services for the area within 
     its jurisdiction; and
       ``(iii) for which, as determined by the Secretary, there is 
     a negative revenue impact due to implementation of a Federal 
     program or changes to such program; and
       ``(B) the District of Columbia, the Commonwealth of Puerto 
     Rico, Guam, and the United States Virgin Islands.
       ``(2) Eligible tribal government.--The term `eligible 
     Tribal government' means the recognized governing body of an 
     eligible Tribe.
       ``(3) Eligible tribe.--The term `eligible Tribe' means any 
     Indian or Alaska Native tribe, band, nation, pueblo, village, 
     community, component band, or component reservation, 
     individually identified (including parenthetically) in the 
     list published most recently as of the date of enactment of 
     this section pursuant to section 104 of the Federally 
     Recognized Indian Tribe List Act of 1994 (25 U.S.C. 5131).
       ``(4) Secretary.--The term `Secretary' means the Secretary 
     of the Treasury.''.
       (b) Conforming Amendment.--The heading for title VI of the 
     Social Security Act (42 U.S.C. 801 et seq.) is amended by 
     striking ``FUND'' and

[[Page H1257]]

     inserting ``, FISCAL RECOVERY, AND CRITICAL CAPITAL PROJECTS 
     FUNDS''.

                      Subtitle N--Other Provisions

     SEC. 9911. FUNDING FOR PROVIDERS RELATING TO COVID-19.

       Part A of title XI of the Social Security Act (42 U.S.C. 
     1301 et seq.) is amended by adding at the end the following:

     ``SEC. 1150C. FUNDING FOR PROVIDERS RELATING TO COVID-19.

       ``(a) Funding.--In addition to amounts otherwise available, 
     there is appropriated to the Secretary, for fiscal year 2021, 
     out of any monies in the Treasury not otherwise appropriated, 
     $8,500,000,000 for purposes of making payments to eligible 
     health care providers for health care related expenses and 
     lost revenues that are attributable to COVID-19. Amounts 
     appropriated under the preceding sentence shall remain 
     available until expended.
       ``(b) Application Requirement.--To be eligible for a 
     payment under this section, an eligible health care provider 
     shall submit to the Secretary an application in such form and 
     manner as the Secretary shall prescribe. Such application 
     shall contain the following:
       ``(1) A statement justifying the need of the provider for 
     the payment, including documentation of the health care 
     related expenses attributable to COVID-19 and lost revenues 
     attributable to COVID-19.
       ``(2) The tax identification number of the provider.
       ``(3) Such assurances as the Secretary determines 
     appropriate that the eligible health care provider will 
     maintain and make available such documentation and submit 
     such reports (at such time, in such form, and containing such 
     information as the Secretary shall prescribe) as the 
     Secretary determines is necessary to ensure compliance with 
     any conditions imposed by the Secretary under this section.
       ``(4) Any other information determined appropriate by the 
     Secretary.
       ``(c) Limitation.--Payments made to an eligible health care 
     provider under this section may not be used to reimburse any 
     expense or loss that--
       ``(1) has been reimbursed from another source; or
       ``(2) another source is obligated to reimburse.
       ``(d) Application of Requirements, Rules, and Procedures.--
     The Secretary shall apply any requirements, rules, or 
     procedures as the Secretary deems appropriate for the 
     efficient execution of this section.
       ``(e) Definitions.--In this section:
       ``(1) Eligible health care provider.--The term `eligible 
     health care provider' means--
       ``(A) a provider of services (as defined in section 
     1861(u)) or a supplier (as defined in section 1861(d)) that--
       ``(i) is enrolled in the Medicare program under title XVIII 
     under section 1866(j) (including temporarily enrolled during 
     the emergency period described in section 1135(g)(1)(B) for 
     such period);
       ``(ii) provides diagnoses, testing, or care for individuals 
     with possible or actual cases of COVID-19; and
       ``(iii) is a rural provider or supplier; or
       ``(B) a provider or supplier that--
       ``(i) is enrolled with a State Medicaid plan under title 
     XIX (or a waiver of such plan) in accordance with subsections 
     (a)(77) and (kk) of section 1902 (including enrolled pursuant 
     to section 1902(a)(78) or section 1932(d)(6)) or enrolled 
     with a State child health plan under title XXI (or a waiver 
     of such plan) in accordance with subparagraph (G) of section 
     2107(e)(1) (including enrolled pursuant to subparagraph (D) 
     or (Q) of such section);
       ``(ii) provides diagnoses, testing, or care for individuals 
     with possible or actual cases of COVID-19; and
       ``(iii) is a rural provider or supplier.
       ``(2) Health care related expenses attributable to covid-
     19.--The term `health care related expenses attributable to 
     COVID-19' means health care related expenses to prevent, 
     prepare for, and respond to COVID-19, including the building 
     or construction of a temporary structure, the leasing of a 
     property, the purchase of medical supplies and equipment, 
     including personal protective equipment and testing supplies, 
     providing for increased workforce and training (including 
     maintaining staff, obtaining additional staff, or both), the 
     operation of an emergency operation center, retrofitting a 
     facility, providing for surge capacity, and other expenses 
     determined appropriate by the Secretary.
       ``(3) Lost revenue attributable to covid-19.--The term 
     `lost revenue attributable to COVID-19' has the meaning given 
     that term in the Frequently Asked Questions guidance released 
     by the Department of Health and Human Services in June 2020, 
     including the difference between such provider's budgeted and 
     actual revenue if such budget had been established and 
     approved prior to March 27, 2020.
       ``(4) Payment.-- The term `payment' includes, as determined 
     appropriate by the Secretary, a pre-payment, a prospective 
     payment, a retrospective payment, or a payment through a 
     grant or other mechanism.
       ``(5) Rural provider or supplier.--The term `rural provider 
     or supplier' means--
       ``(A) a--
       ``(i) provider or supplier located in a rural area (as 
     defined in section 1886(d)(2)(D)); or
       ``(ii) provider treated as located in a rural area pursuant 
     to section 1886(d)(8)(E);
       ``(B) a provider or supplier located in any other area that 
     serves rural patients (as defined by the Secretary), which 
     may include, but is not required to include, a metropolitan 
     statistical area with a population of less than 500,000 
     (determined based on the most recently available data);
       ``(C) a rural health clinic (as defined in section 
     1861(aa)(2));
       ``(D) a provider or supplier that furnishes home health, 
     hospice, or long-term services and supports in an 
     individual's home located in a rural area (as defined in 
     section 1886(d)(2)(D)); or
       ``(E) any other rural provider or supplier (as defined by 
     the Secretary).''.

     SEC. 9912. EXTENSION OF CUSTOMS USER FEES.

       (a) In General.--Section 13031(j)(3) of the Consolidated 
     Omnibus Budget Reconciliation Act of 1985 (19 U.S.C. 
     58c(j)(3)) is amended--
       (1) in subparagraph (A), by striking ``October 21, 2029'' 
     and inserting ``September 30, 2030''; and
       (2) in subparagraph (B)(i), by striking ``October 21, 
     2029'' and inserting ``September 30, 2030''.
       (b) Rate for Merchandise Processing Fees.--Section 503 of 
     the United States-Korea Free Trade Agreement Implementation 
     Act (Public Law 112-41; 19 U.S.C. 3805 note) is amended by 
     striking ``October 21, 2029'' and inserting ``September 30, 
     2030''.

                TITLE X--COMMITTEE ON FOREIGN RELATIONS

     SEC. 10001. DEPARTMENT OF STATE OPERATIONS.

       In addition to amounts otherwise available, there is 
     authorized and appropriated to the Secretary of State for 
     fiscal year 2021, out of any money in the Treasury not 
     otherwise appropriated, $204,000,000, to remain available 
     until September 30, 2022, for necessary expenses of the 
     Department of State to carry out the authorities, functions, 
     duties, and responsibilities in the conduct of the foreign 
     affairs of the United States, to prevent, prepare for, and 
     respond to coronavirus domestically or internationally, which 
     shall include maintaining Department of State operations.

     SEC. 10002. UNITED STATES AGENCY FOR INTERNATIONAL 
                   DEVELOPMENT OPERATIONS.

       In addition to amounts otherwise available, there is 
     authorized and appropriated to the Administrator of the 
     United States Agency for International Development for fiscal 
     year 2021, out of any money in the Treasury not otherwise 
     appropriated, $41,000,000, to remain available until 
     September 30, 2022, to carry out the provisions of section 
     667 of the Foreign Assistance Act of 1961 (22 U.S.C. 2427) 
     for necessary expenses of the United States Agency for 
     International Development to prevent, prepare for, and 
     respond to coronavirus domestically or internationally, and 
     for other operations and maintenance requirements related to 
     coronavirus.

     SEC. 10003. GLOBAL RESPONSE.

       (a) In General.--In addition to amounts otherwise 
     available, there is authorized and appropriated to the 
     Secretary of State for fiscal year 2021, out of any money in 
     the Treasury not otherwise appropriated, $8,675,000,000, to 
     remain available until September 30, 2022, for necessary 
     expenses to carry out the provisions of section 531 of 
     chapter 4 of part II of the Foreign Assistance Act of 1961 
     (22 U.S.C. 2346) as health programs to prevent, prepare for, 
     and respond to coronavirus, which shall include recovery from 
     the impacts of such virus and shall be allocated as follows--
       (1) $905,000,000 to be made available to the United States 
     Agency for International Development for global health 
     activities to prevent, prepare for, and respond to 
     coronavirus, which shall include a contribution to a 
     multilateral vaccine development partnership to support 
     epidemic preparedness;
       (2) $3,750,000,000 to be made available to the Department 
     of State to support programs for the prevention, treatment, 
     and control of HIV/AIDS in order to prevent, prepare for, and 
     respond to coronavirus, including to mitigate the impact on 
     such programs from coronavirus and support recovery from the 
     impacts of the coronavirus, of which not less than 
     $3,500,000,000 shall be for a United States contribution to 
     the Global Fund to Fight AIDS, Tuberculosis and Malaria;
       (3) $3,090,000,000 to be made available to the United 
     States Agency for International Development to prevent, 
     prepare for, and respond to coronavirus, which shall include 
     support for international disaster relief, rehabilitation, 
     and reconstruction, for health activities, and to meet 
     emergency food security needs; and
       (4) $930,000,000 to be made available to prevent, prepare 
     for, and respond to coronavirus, which shall include 
     activities to address economic and stabilization requirements 
     resulting from such virus.
       (b) Waiver of Limitation.--Any contribution to the Global 
     Fund to Fight AIDS, Tuberculosis and Malaria made pursuant to 
     subsection (a)(2) shall be made available notwithstanding 
     section 202(d)(4)(A)(i) of the United States Leadership 
     Against HIV/AIDS, Tuberculosis, and Malaria Act of 2003 (22 
     U.S.C. 7622(d)(4)(A)(i)), and such contribution shall not be 
     considered a contribution for the purpose of applying such 
     section 202(d)(4)(A)(i).

     SEC. 10004. HUMANITARIAN RESPONSE.

       (a) In General.--In addition to amounts otherwise 
     available, there is authorized and appropriated to the 
     Secretary of State for fiscal year 2021, out of any money in 
     the Treasury not otherwise appropriated, $500,000,000, to 
     remain available until September 30, 2022, to carry out the 
     provisions of section 2(a) and (b) of the Migration and 
     Refugee Assistance Act of 1962 (22 U.S.C. 2601(a) and (b)) to 
     prevent, prepare for, and respond to coronavirus.
       (b) Use of Funds.--Funds appropriated pursuant to this 
     section shall not be made available for the costs of 
     resettling refugees in the United States.

     SEC. 10005. MULTILATERAL ASSISTANCE.

       In addition to amounts otherwise available, there is 
     authorized and appropriated to the Secretary of State for 
     fiscal year 2021, out of any money in the Treasury not 
     otherwise appropriated, $580,000,000, to remain available 
     until

[[Page H1258]]

     September 30, 2022, to carry out the provisions of section 
     301(a) of the Foreign Assistance Act of 1961 (22 U.S.C. 
     2221(a)) to prevent, prepare for, and respond to coronavirus, 
     which shall include support for the priorities and objectives 
     of the United Nations Global Humanitarian Response Plan 
     COVID-19 through voluntary contributions to international 
     organizations and programs administered by such 
     organizations.

                 TITLE XI--COMMITTEE ON INDIAN AFFAIRS

     SEC. 11001. INDIAN HEALTH SERVICE.

       (a) In addition to amounts otherwise available, there is 
     appropriated to the Secretary of Health and Human Services 
     (in this section referred to as the ``Secretary'') for fiscal 
     year 2021, out of any money in the Treasury not otherwise 
     appropriated, $6,094,000,000, to remain available until 
     expended, of which--
       (1) $5,484,000,000 shall be for carrying out the Act of 
     August 5, 1954 (42 U.S.C. 2001 et seq.) (commonly referred to 
     as the Transfer Act), the Indian Self-Determination and 
     Education Assistance Act (25 U.S.C. 5301 et seq.), the Indian 
     Health Care Improvement Act (25 U.S.C. 1601 et seq.), and 
     titles II and III of the Public Health Service Act (42 U.S.C. 
     201 et seq. and 241 et seq.) with respect to the Indian 
     Health Service, of which--
       (A) $2,000,000,000 shall be for lost reimbursements, in 
     accordance with section 207 of the Indian Health Care 
     Improvement Act (25 U.S.C. 1621f);
       (B) $500,000,000 shall be for the provision of additional 
     health care services, services provided through the 
     Purchased/Referred Care program, and other related 
     activities;
       (C) $140,000,000 shall be for information technology, 
     telehealth infrastructure, and the Indian Health Service 
     electronic health records system;
       (D) $84,000,000 shall be for maintaining operations of the 
     Urban Indian health program, which shall be in addition to 
     other amounts made available under this subsection for Urban 
     Indian organizations (as defined in section 4 of the Indian 
     Health Care Improvement Act (25 U.S.C. 1603));
       (E) $600,000,000 shall be for necessary expenses to plan, 
     prepare for, promote, distribute, administer, and track 
     COVID-19 vaccines, for the purposes described in 
     subparagraphs (F) and (G), and for other vaccine-related 
     activities;
       (F) $1,500,000,000 shall be for necessary expenses to 
     detect, diagnose, trace, and monitor COVID-19 infections, 
     activities necessary to mitigate the spread of COVID-19, 
     supplies necessary for such activities, for the purposes 
     described in subparagraphs (E) and (G), and for other related 
     activities;
       (G) $240,000,000 shall be for necessary expenses to 
     establish, expand, and sustain a public health workforce to 
     prevent, prepare for, and respond to COVID-19, other public 
     health workforce-related activities, for the purposes 
     described in subparagraphs (E) and (F), and for other related 
     activities; and
       (H) $420,000,000 shall be for necessary expenses related to 
     mental health and substance use prevention and treatment 
     services, for the purposes described in subparagraph (C) and 
     paragraph (2) as related to mental health and substance use 
     prevention and treatment services, and for other related 
     activities;
       (2) $600,000,000 shall be for the lease, purchase, 
     construction, alteration, renovation, or equipping of health 
     facilities to respond to COVID-19, and for maintenance and 
     improvement projects necessary to respond to COVID-19 under 
     section 7 of the Act of August 5, 1954 (42 U.S.C. 2004a), the 
     Indian Self-Determination and Education Assistance Act (25 
     U.S.C. 5301 et seq.), the Indian Health Care Improvement Act 
     (25 U.S.C. 1601 et seq.), and titles II and III of the Public 
     Health Service Act (42 U.S.C. 202 et seq.) with respect to 
     the Indian Health Service; and
       (3) $10,000,000 shall be for carrying out section 7 of the 
     Act of August 5, 1954 (42 U.S.C. 2004a) for expenses relating 
     to potable water delivery.
       (b) Funds appropriated by subsection (a) shall be made 
     available to restore amounts, either directly or through 
     reimbursement, for obligations for the purposes specified in 
     this section that were incurred to prevent, prepare for, and 
     respond to COVID-19 during the period beginning on the date 
     on which the public health emergency was declared by the 
     Secretary on January 31, 2020, pursuant to section 319 of the 
     Public Health Service Act (42 U.S.C. 247d) with respect to 
     COVID-19 and ending on the date of the enactment of this Act.
       (c) Funds made available under subsection (a) to Tribes and 
     Tribal organizations under the Indian Self-Determination and 
     Education Assistance Act (25 U.S.C. 5301 et seq.) shall be 
     available on a one-time basis. Such non-recurring funds shall 
     not be part of the amount required by section 106 of the 
     Indian Self-Determination and Education Assistance Act (25 
     U.S.C. 5325), and such funds shall only be used for the 
     purposes identified in this section.

     SEC. 11002. BUREAU OF INDIAN AFFAIRS.

       (a) In General.--In addition to amounts otherwise made 
     available, there is appropriated for fiscal year 2021, out of 
     any money in the Treasury not otherwise appropriated, 
     $900,000,000 to remain available until expended, pursuant to 
     the Snyder Act (25 U.S.C. 13), of which--
       (1) $100,000,000 shall be for Tribal housing improvement;
       (2) $772,500,000 shall be for Tribal government services, 
     public safety and justice, social services, child welfare 
     assistance, and for other related expenses;
       (3) $7,500,000 shall be for related Federal administrative 
     costs and oversight; and
       (4) $20,000,000 shall be to provide and deliver potable 
     water.
       (b) Exclusions From Calculation.--Funds appropriated under 
     subsection (a) shall be excluded from the calculation of 
     funds received by those Tribal governments that participate 
     in the ``Small and Needy' '' program.
       (c) One-time Basis Funds.--Funds made available under 
     subsection (a) to Tribes and Tribal organizations under the 
     Indian Self-Determination and Education Assistance Act (25 
     U.S.C. 5301 et seq.) shall be available on a one-time basis. 
     Such non-recurring funds shall not be part of the amount 
     required by section 106 of the Indian Self-Determination and 
     Education Assistance Act (25 U.S.C. 5325), and such funds 
     shall only be used for the purposes identified in this 
     section.

     SEC. 11003. HOUSING ASSISTANCE AND SUPPORTIVE SERVICES 
                   PROGRAMS FOR NATIVE AMERICANS.

       (a) Appropriation.--In addition to amounts otherwise 
     available, there is appropriated to the Secretary of Housing 
     and Urban Development (in this section referred to as the 
     ``Secretary'') for fiscal year 2021, out of any money in the 
     Treasury not otherwise appropriated, $750,000,000, to remain 
     available until September 30, 2025, to prevent, prepare for, 
     and respond to coronavirus, for activities and assistance 
     authorized under title I of the Native American Housing 
     Assistance and Self-Determination Act of 1996 (NAHASDA) (25 
     U.S.C. 4111 et seq.), under title VIII of NAHASDA (25 U.S.C. 
     4221 et seq.), and under section 106(a)(1) of the Housing and 
     Community Development Act of 1974 with respect to Indian 
     tribes (42 U.S.C. 5306(a)(1)), which shall be made available 
     as follows:
       (1) Housing block grants.--$455,000,000 shall be available 
     for the Native American Housing Block Grants and Native 
     Hawaiian Housing Block Grant programs, as authorized under 
     titles I and VIII of NAHASDA, subject to the following terms 
     and conditions:
       (A) Formula.--Of the amounts made available under this 
     paragraph, $450,000,000 shall be for grants under title I of 
     NAHASDA and shall be distributed according to the same 
     funding formula used in fiscal year 2021.
       (B) Native hawaiians.--Of the amounts made available under 
     this paragraph, $5,000,000 shall be for grants under title 
     VIII of NAHASDA.
       (C) Use.--Amounts made available under this paragraph shall 
     be used by recipients to prevent, prepare for, and respond to 
     coronavirus, including to maintain normal operations and fund 
     eligible affordable housing activities under NAHASDA during 
     the period that the program is impacted by coronavirus. In 
     addition, amounts made available under subparagraph (B) may 
     be used to provide rental assistance to eligible Native 
     Hawaiian families both on and off the Hawaiian Home Lands.
       (D) Timing of obligations.--Amounts made available under 
     this paragraph shall be used, as necessary, to cover or 
     reimburse allowable costs to prevent, prepare for, and 
     respond to coronavirus that are incurred by a recipient, 
     including for costs incurred after January 21, 2020.
       (E) Waivers or alternative requirements.--The Secretary may 
     waive or specify alternative requirements for any provision 
     of NAHASDA (25 U.S.C. 4101 et seq.) or regulation applicable 
     to the Native American Housing Block Grants or Native 
     Hawaiian Housing Block Grant program other than requirements 
     related to fair housing, nondiscrimination, labor standards, 
     and the environment, upon a finding that the waiver or 
     alternative requirement is necessary to expedite or 
     facilitate the use of amounts made available under this 
     paragraph.
       (F) Unobligated amounts.--Amounts made available under this 
     paragraph which are not accepted, are voluntarily returned, 
     or otherwise recaptured for any reason shall be used to fund 
     grants under paragraph (2).
       (2) Indian community development block grants.--
     $280,000,000 shall be available for grants under title I of 
     the Housing and Community Development Act of 1974, subject to 
     the following terms and conditions:
       (A) Use.--Amounts made available under this paragraph shall 
     be used for emergencies that constitute imminent threats to 
     health and safety and are designed to prevent, prepare for, 
     and respond to coronavirus.
       (B) Planning.--Not to exceed 20 percent of any grant made 
     with funds made available under this paragraph shall be 
     expended for planning and management development and 
     administration.
       (C) Timing of obligations.--Amounts made available under 
     this paragraph shall be used, as necessary, to cover or 
     reimburse allowable costs to prevent, prepare for, and 
     respond to coronavirus incurred by a recipient, including for 
     costs incurred after January 21, 2020.
       (D) Inapplicability of public services cap.--Indian tribes 
     may use up to 100 percent of any grant from amounts made 
     available under this paragraph for public services activities 
     to prevent, prepare for, and respond to coronavirus.
       (E) Waivers or alternative requirements.--The Secretary may 
     waive or specify alternative requirements for any provision 
     of title I of the Housing and Community Development Act of 
     1974 (42 U.S.C. 5301 et seq.) or regulation applicable to the 
     Indian Community Development Block Grant program other than 
     requirements related to fair housing, nondiscrimination, 
     labor standards, and the environment, upon a finding that the 
     waiver or alternative requirement is necessary to expedite or 
     facilitate the use of amounts made available under this 
     paragraph.
       (3) Technical assistance.--$10,000,000 shall be used to 
     make new awards or increase prior awards to existing 
     technical assistance providers to provide an immediate 
     increase in training and technical assistance to Indian 
     tribes, Indian housing authorities, tribally designated 
     housing entities, and recipients under title VIII of NAHASDA 
     for activities under this section.

[[Page H1259]]

       (4) Other costs.--$5,000,000 shall be used for the 
     administrative costs to oversee and administer the 
     implementation of this section, and pay for associated 
     information technology, financial reporting, and other costs.

     SEC. 11004. COVID-19 RESPONSE RESOURCES FOR THE PRESERVATION 
                   AND MAINTENANCE OF NATIVE AMERICAN LANGUAGES.

       (a) Section 816 of the Native American Programs Act of 1974 
     (42 U.S.C. 2992d) is amended by adding at the end the 
     following:
       ``(f) In addition to amounts otherwise available, there is 
     appropriated for fiscal year 2021, out of any money in the 
     Treasury not otherwise appropriated, $20,000,000 to remain 
     available until expended, to carry out section 803C(g) of 
     this Act.''.
       (b) Section 803C of the Native American Programs Act of 
     1974 (42 U.S.C. 2991b-3) is amended by adding at the end the 
     following:
       ``(g) Emergency Grants for Native American Language 
     Preservation and Maintenance.--Not later than 180 days after 
     the effective date of this subsection, the Secretary shall 
     award grants to entities eligible to receive assistance under 
     subsection (a)(1) to ensure the survival and continuing 
     vitality of Native American languages during and after the 
     public health emergency declared by the Secretary pursuant to 
     section 319 of the Public Health Service Act (42 U.S.C. 247d) 
     with respect to the COVID-19 pandemic.''.

     SEC. 11005. BUREAU OF INDIAN EDUCATION.

       In addition to amounts otherwise available, there is 
     appropriated to the Bureau of Indian Education for fiscal 
     year 2021, out of any money in the Treasury not otherwise 
     appropriated, $850,000,000, to remain available until 
     expended, to be allocated by the Director of the Bureau of 
     Indian Education not more than 45 calendar days after the 
     date of enactment of this Act, for programs or activities 
     operated or funded by the Bureau of Indian Education, for 
     Bureau-funded schools (as defined in section 1141(3) of the 
     Education Amendments of 1978 (25 U.S.C. 2021(3)), and for 
     Tribal Colleges or Universities (as defined in section 
     316(b)(3) of the Higher Education Act of 1965 (20 U.S.C. 
     1059c(b)(3))).

     SEC. 11006. AMERICAN INDIAN, NATIVE HAWAIIAN, AND ALASKA 
                   NATIVE EDUCATION.

       In addition to amounts otherwise available, there is 
     appropriated to the Department of Education for fiscal year 
     2021, out of any money in the Treasury not otherwise 
     appropriated, $190,000,000, to remain available until 
     expended, for awards, which shall be determined by the 
     Secretary of Education not more than 180 calendar days after 
     the date of enactment of this Act, of which--
       (1) $20,000,000 shall be for awards for Tribal education 
     agencies for activities authorized under section 6121(c) of 
     the Elementary and Secondary Education Act of 1965 (20 U.S.C. 
     7441(c));
       (2) $85,000,000 shall be for awards to entities eligible to 
     receive grants under section 6205(a)(1) of the Elementary and 
     Secondary Education Act of 1965 (20 U.S.C. 7515(a)(1)) for 
     activities authorized under section 6205(a)(3) of the 
     Elementary and Secondary Education Act of 1965 (20 U.S.C. 
     7515(a)(3)); and
       (3) $85,000,000 shall be for awards to entities eligible to 
     receive grants under section 6304(a)(1) of the Elementary and 
     Secondary Education Act of 1965 of 1965 (20 U.S.C. 
     7544(a)(1)) for activities authorized under section 
     6304(a)(2-3) of the Elementary and Secondary Education Act of 
     1965 (20 U.S.C. 7544(a)(2-3)) and other related activities.

                            Motion to Concur

  Mr. YARMUTH. Mr. Speaker, I have a motion at the desk.
  The SPEAKER pro tempore. The Clerk will designate the motion.
  The text of the motion is as follows:

       Mr. Yarmuth moves that the House concur in the Senate 
     amendment to H.R. 1319.
  The SPEAKER pro tempore. Pursuant to House Resolution 198, the motion 
shall be debatable for 2 hours equally divided among and controlled by 
the chair and ranking minority member of the Committee on the Budget or 
their respective designees and the chair and ranking minority member of 
the Committee on Ways and Means or their respective designees.
  The gentleman from Kentucky (Mr. Yarmuth), the gentleman from 
Missouri (Mr. Smith), the gentleman from Massachusetts (Mr. Neal), and 
the gentleman from Texas (Mr. Brady) each will control 30 minutes.
  The Chair now recognizes the gentleman from Kentucky.


                             General Leave

  Mr. YARMUTH. Mr. Speaker, I ask unanimous consent that all Members 
have 5 legislative days within which to revise and extend their remarks 
and insert extraneous material into the Record on the Senate amendment 
to H.R. 1319.
  The SPEAKER pro tempore. Is there objection to the request of the 
gentleman from Kentucky?
  There was no objection.
  Mr. YARMUTH. Mr. Speaker, I yield myself such time as I may consume.
  Mr. Speaker, as the sponsor of this legislation, I am immensely proud 
that we will soon send this bill to President Biden's desk to be signed 
into law. We have acted with the urgency this pandemic demands, while 
following every House rule and proper procedure required for a budget 
reconciliation package.
  The American Rescue Plan is aggressive--no doubt about it. But 
researchers and health professionals have told us this is what is 
needed to scale up testing and tracing, to address PPE shortages, and 
to speed up equitable vaccine distribution. They have told us these 
investments are needed if we want to save lives and defeat this 
pandemic once and for all.
  Economists have also made clear what is needed to generate a strong, 
inclusive economic recovery. And again, we listened. This bill provides 
direct financial relief to more than 80 percent of American families. 
It helps feed hungry Americans and provides financial support so 
families can afford health coverage during the greatest health crisis 
of our lifetimes. It prevents more than 10 million workers from losing 
lifeline unemployment benefits--while also making the first $10,200 of 
these payments tax free. It helps families facing eviction stay in 
their homes. And it expands the earned income tax credit, putting more 
money in the pockets of hardworking Americans.
  The American Rescue Plan will provide the resources needed to open 
schools safely and make up for lost time in the classroom. It will cut 
the child poverty rate in half--in half. Just think about what that 
will mean for those children and their futures--and the future of our 
country.
  The legislation has been called one of the most consequential pieces 
of legislation in modern history. Well, I guess that depends--if you 
are measuring in terms of relief for nearly every American family and 
hardworking individual; if your yardstick is lifting millions of 
children out of poverty and giving parents the help they desperately 
need; if your metrics are a strong and inclusive economic future both 
in the short term and long term, then it is easy to agree.
  And the American people do. They get what we are doing. They know all 
too well the challenges facing our Nation, and that is why the vast 
majority of them--Democrats, Republicans, and independents--support the 
American Rescue Plan.

                              {time}  1015

  Look, this is it. Congress' work on the bill is almost done. In just 
a short time, we will pass this legislation. We will send it to 
President Biden's desk, and he will sign it into law. We promised 
relief. The President promised relief, and now help is on the way.
  Mr. Speaker, I reserve the balance of my time.
  Mr. SMITH of Missouri. Mr. Speaker, I yield myself such time as I may 
consume.
  Mr. Speaker, rewards the political class, not the working class; that 
should be the name of this bailout plan.
  When our Democrat colleagues got together to describe how to proceed 
on additional COVID-19 spending, they could have done a number of 
things.
  They should have followed the bipartisan precedent set over the past 
year and worked across the aisle. Instead, they chose a purely partisan 
process to jam through a radical agenda, putting the political class 
ahead of America's working class.
  They could have looked at the data coming out of the Congressional 
Budget Office. Had they done so, they would have seen that, absent any 
new funding, the economy is projected to reach prepandemic levels of 
real GDP growth by the middle of this year. Further, they would have 
seen that without this bailout, America is already projected to see its 
largest GDP growth in 15 years. Instead, they ignored the data, just 
like they have ignored the science. And they now hope that their 
bailout plan gets credit for an economic recovery that CBO tells us is 
already underway.
  They could have accounted for the approximately $1 trillion in COVID-
19 money Congress already appropriated in a bipartisan approach but 
which has not been spent yet. Instead, they ignored calls to provide an 
accurate and thorough accounting of unspent funds. Now, they are 
charging American taxpayers another $2 trillion.
  They could have focused on timely and targeted relief to support 
those

[[Page H1260]]

that are most in need, to reopen schools in our communities and 
storefronts on Main Street, and to crush the virus and put shots in 
Americans' arms. Instead, less than 9 percent of this bailout goes to 
crushing the virus and dispensing vaccines. Only 5 percent of the K-12 
education funding will be spent this year, even as Americans are told 
this money is needed to reopen their children's schools.
  Of course, Democrat leaders are more than willing to spend hundreds 
of billions to bail out States, sending a disproportionate share of 
that money to those States run by their political buddies that will 
reward and incentivize further lockdowns.
  Just look at how they changed the State funding formula. California, 
where revenues are, in fact, up, and they are sitting on a surplus of 
$10-plus billion, will now get billions more than they otherwise would 
have, a direct reward to the Speaker and Vice President's home State.
  It was all so predictable, really. From the very beginning of this 
process, Republicans have been saying that this bailout was never about 
COVID relief but, rather, about Democrats trying to notch some wins for 
their political base, to appease their allies rather than help 
Americans.
  Amazingly, Democrats are not even shy now about admitting that fact. 
The White House Chief of Staff has called this bill the ``most 
progressive domestic legislation in a generation.''
  Leader Schumer, in the Senate, called it ``one of the most 
progressive pieces of legislation . . . in decades.''
  We are here today, Mr. Speaker, because Democrats made a choice, a 
choice to put their own partisan political ambitions ahead of the needs 
of the working class, ahead of the needs of the American people. When 
our Democrat colleagues speak of unity, they mean keeping their party 
together, not pulling this country together.
  That is why we have before us this wrong plan at the wrong time for 
so many wrong reasons.
  Mr. Speaker, I reserve the balance of my time.
  Mr. YARMUTH. Mr. Speaker, I yield 45 seconds to the gentlewoman from 
California (Ms. Lee), a distinguished member of the Budget Committee.
  Ms. LEE of California. Mr. Speaker, I rise in strong support of this 
rescue plan.
  I thank Chairman Yarmuth, the Speaker, and all the committee chairs 
for this historic and transformative bill.
  We have struggled through a year of gross neglect. People have 
suffered. They have died. They have lost their jobs and businesses. 
Families are living on the edge. But today, thank God, help is on the 
way.
  We included provisions to ensure that communities of color 
disproportionately impacted by the virus get the care and vaccines they 
desperately need.
  We included support for State and local governments, for our 
essential workers, resources to help our schools open safely, child tax 
credits that will cut child poverty in half, and investments to crush 
the virus worldwide.
  We will, however, continue to fight for a $15 minimum wage to lift 
low-income people out of poverty.
  I ask for an ``aye'' vote.
  Mr. SMITH of Missouri. Mr. Speaker, I appreciate the gentlewoman from 
California. I will remind her that if this bill were enacted, her 
State's 6 million seniors would see a cut of Medicare of over $44 
billion in the next 10 years.
  Mr. Speaker, I yield 1 minute to the gentleman from California (Mr. 
McClintock).
  Mr. McCLINTOCK. Mr. Speaker, there is one thing that all sides can 
agree on: This is the most leftwing bill ever passed by the Congress.
  But beware. There is no such thing as free money. All of it must be 
borrowed from the same capital pool that would otherwise be available 
as loans to consumers, home buyers, and small businesses. And it will 
be repaid entirely from your future earnings in the years ahead.
  Divided by the number of U.S. households, the bill, for an average 
family, comes to roughly $15,000. Now, that is money that has to be 
taken from your family through future taxes and inflation, through 
lower wages and earnings as businesses pass along their costs. That is 
the only way that government debt can be financed.

  Government lockdowns have devastated America's prosperity. The answer 
is to end the lockdowns, not rob Americans of their futures by crushing 
their families under debt that will destroy their opportunity, 
independence, and prosperity in the years ahead.
  Mr. YARMUTH. Mr. Speaker, I yield 45 seconds to the gentleman from 
Nevada (Mr. Horsford), a distinguished member of the Budget Committee.
  Mr. HORSFORD. Mr. Speaker, I rise in support of the American Rescue 
Plan.
  Last year, as the COVID-19 pandemic first spread, I worked across the 
aisle to pass the CARES Act. Passing that bill required compromise, and 
the final legislation omitted key provisions that I wanted us to 
deliver on. But the American people got the relief they needed, and 
that was what was the most important thing.
  One year later, with Democrats in the White House, Republicans won't 
help us in this pandemic. Why? Because Donald Trump's name won't be on 
the stimulus checks? Is that how easily they will abandon their 
constituents?
  The American Rescue Plan will deliver $1,400 stimulus checks, cut 
child poverty in half, and provide critical support to help our 
communities recover and reopen.
  The time for action is now, and if Republicans won't help us crush 
the coronavirus, we will do it without them.
  For the sake of my constituents and all Americans, I am voting 
``yes'' on the American Rescue Plan.
  Mr. SMITH of Missouri. Mr. Speaker, I appreciate the gentleman from 
Nevada. I will remind him that with this bill, if it is signed into 
law, his 500,000 seniors will face a $3 billion cut to Medicare. So his 
vote today will cost a $3 billion cut to the seniors of Nevada.
  Mr. Speaker, I yield 1 minute to the gentleman from Pennsylvania (Mr. 
Meuser).
  Mr. MEUSER. Mr. Speaker, over the past year, Congress passed five 
bipartisan and targeted relief bills, totaling $3.7 trillion, to 
respond to the COVID-19 pandemic. These packages succeeded in 
supporting our economy through the worst of this crisis.
  Now, Democrat leadership wants to spend another $2 trillion on an 
excessive plan that directs just 1 percent toward vaccines, 1 percent, 
and provides far beyond what is needed to fuel our continued recovery.
  States will receive $350 billion on top of the $500 billion already 
allocated. Revenue is actually up in these States.
  Supplementing unemployment compensation while small business is 
hurting for employees is the wrong move to be made at this time.
  Mr. Speaker, in this bill, felons, including currently incarcerated 
murderers, were not exempt from receiving these stimulus checks that 
are intended for taxpayers.
  Federal workers, Mr. Speaker, will receive up to $35 an hour, in 
addition to their full salary, to care for a child learning from home.
  Why do Federal workers deserve such privilege, Mr. Speaker, when we 
should be focused on economic recovery, getting our children back to 
school, and vaccine distribution? That is what is in the interests of 
the American people.
  Mr. YARMUTH. Mr. Speaker, I yield 2 minutes to the gentleman from 
South Carolina (Mr. Clyburn), the majority whip.
  Mr. CLYBURN. Mr. Speaker, I thank the gentleman for yielding me the 
time.
  Mr. Speaker, the American Rescue Plan enjoys overwhelming public 
support because it addresses critical needs exasperated by COVID-19. It 
is supported by 75 percent of the American people, 71 percent of 
independents, and 60 percent of Republicans.
  This legislation is transformative. It specifically provides $1.6 
billion for HBCUs and additional funds through the United States 
Department of Agriculture, which is now authorized to increase its 
support of our 1890 land grant institutions.
  The Washington Post reports: A little-known element of this ``package 
would pay billions of dollars to disadvantaged farmers, benefiting 
Black farmers in a way that some experts say no legislation has since 
the Civil Rights Act of 1964.''
  The New York Times says: ``Researchers predict it could become one

[[Page H1261]]

of the most effective laws to fight poverty in a generation,'' and 
would ``cut the child poverty rate in half.''
  The Associated Press declares: ``Several million people stand to save 
hundreds of dollars in health insurance costs'' in ``the biggest 
expansion of Federal help for health insurance'' since the Affordable 
Care Act.
  I call upon my Republican colleagues to stop their March madness and 
show some compassion for their constituents who are less than wealthy.
  Mr. SMITH of Missouri. Mr. Speaker, I appreciate the gentleman from 
South Carolina, and I will remind him that if this bill becomes law, 
the 1 million seniors in his State will face a $7 billion cut over the 
next 10 years to Medicare.
  Mr. Speaker, I yield 1 minute to the gentleman from Georgia (Mr. 
Carter).
  Mr. CARTER of Georgia. Mr. Speaker, I rise today to oppose this bill 
and to urge my colleagues to do the same.
  After passing more than $3 trillion worth of relief packages, we find 
ourselves finally overcoming the COVID-19 virus. We have successfully 
developed vaccines to combat this virus in record time, and now we see 
our economy opening up and coming back to full strength.
  What is more, we have yet to spend $1 trillion that has already been 
enacted, that has already been appropriated, already been voted on.
  Why do we need to pass another $1.9 trillion? You will find the 
reasons in the more than 90 percent of the bill that does not 
specifically target combating COVID-19.
  What you will find is a partisan list of priorities and bailouts, 27 
percent of it going to bailing out State and local governments that 
insisted on continued harmful lockdowns and did little to stop the 
virus, 21 percent dedicated to partisan policies that will reduce 
employment, and 45 percent of the bill won't even be spent until 2022 
or later.
  Perhaps that is why only two Republican amendments of 229 were 
accepted. The only thing bipartisan about this bill has been the 
opposition to it.

                              {time}  1030

  Mr. YARMUTH. Mr. Speaker, I yield myself such time as I may consume.
  Mr. Speaker, I suspect we will listen to this throughout this debate. 
The ranking member of the Budget Committee, Mr. Smith, persists in 
trying to scare the American people because he doesn't have a valid 
argument against this incredible popular bill.
  Let me make this very clear: The statutory PAYGO requirements, which 
would cause a cut in Medicare, has never happened, won't happen, and 
will never happen. In 2017, when Republicans cut taxes for the wealthy 
and big corporations, we faced the same problem. We cured that. 
Democrats helped Republicans solve that issue. The only way any 
Medicare dollars get cut because of this bill is if Republicans don't 
help us correct it.
  Mr. Speaker, I yield 45 seconds to the gentleman from California (Mr. 
Levin), a distinguished member of the Veterans' Affairs Committee.
  Mr. LEVIN of California. Mr. Speaker, as the proud vice chair of the 
House Committee on Veterans' Affairs, I particularly want to call out 
the critical relief that the American Rescue Plan provides for those 
who have served our country.
  The bill includes important funding for the Veterans Health 
Administration, prohibits copayments for medical care for veterans 
during the pandemic, strengthens VA's supply chain modernization, and 
helps State Veterans Homes upgrade and enhance their safety operations.
  It provides critical funding to increase VA's claims and appeals 
process to reduce the backlog caused by COVID-19, and it funds enhanced 
oversight through VA's Office of Inspector General.
  As chair of the Economic Opportunity Subcommittee, I am particularly 
proud that it provides $386 million for a rapid retraining program to 
help unemployed veterans get back to work.
  Thanks to the leadership of Committee Chairman Mark Takano and our 
colleagues, this bill provides the relief that veterans need and 
deserve.
  To our Nation's veterans, help is on the way.
  Mr. SMITH of Missouri. Mr. Speaker, I appreciate the gentleman from 
California, and I will remind him that his State has 27 percent of the 
homeless population in the United States. But under this bill, the CBO 
projects that precisely zero dollars of the $5 billion will be spent 
this year. Wrong plan at the wrong time for so many wrong reasons.
  Mr. Speaker, I yield 2 minutes to the gentleman from Virginia (Mr. 
Good).
  Mr. GOOD of Virginia. Mr. Speaker, this bill is what Democrat control 
looks like.
  At $1.9 trillion, this bill spends an average of $6,000 per American 
citizen.
  What would you say to somebody claiming to be a friend, who forced 
you to take out a loan for $6,000 because he might give you $1,400 from 
a portion of those loan proceeds? Would you consider that a good deal?
  What if the same friend had already forced you to take out loans 
totaling $85,000 and you had little to nothing to show for it?
  That is the average citizen's share of the national debt.
  This bill takes aggregate so-called COVID relief spending to $6 
trillion to alleviate an estimated $300 billion in lost wages. This is 
20 times the spending compared to the lost wages.
  What is next?
  This is not even the beginning of the end of the Democrats' 
insatiable desire to spend their citizens into financial ruin.
  Only 9 percent of the $1.9 trillion is even related to COVID relief, 
while 91 percent is for pet Democrat projects.
  We still have $1 trillion unspent from the previous $4 trillion, and 
despite the efforts of the Republicans on the Budget Committee begging 
the President for answers, we can't even get an accounting for that.
  The bill gives $500 billion in bailouts to failed, poorly run blue 
State governments that have only lost an estimated $7.6 billion in 
revenue. The bill does nothing to push the blue States to reopen, to 
even get the bailout money. Those amendments were rejected.
  At least the House Democrats didn't call us Neanderthals when they 
voted against reopening.
  The CDC estimated last spring that it would cost $25 billion to 
reopen the schools, and there was $70 billion already spent in the $4 
trillion worth of COVID packages from last year. However, there is no 
pressure on the schools to reopen to get the additional $130 billion 
that is in this bill. Those amendments were rejected, too.
  Only 5 percent of the $130 billion will even be spent this year. That 
is how essential it is for COVID relief.
  But there is $12 billion in foreign aid, $270 billion for arts and 
humanities, and millions more for the Speaker's pet projects. With $30 
trillion in national debt, which will be the balance when this is 
passed, we will owe $90,000 per citizen.
  How dare we do that to the next generation.
  Mr. YARMUTH. Mr. Speaker, I yield 45 seconds to the gentlewoman from 
Illinois (Ms. Schakowsky), a distinguished member of the Budget 
Committee.
  Ms. SCHAKOWSKY. Mr. Speaker, this is a historic day. It is the 
beginning of the end of the great COVID depression. It also marks the 
end of a decades-long successful battle by big corporations and the 
super rich in this country for trickle-down economics, the idea that 
the rich getting richer will somehow make us all do better. Wrong.
  Today, we are putting money in the pockets of ordinary people, of 
poor people, of the middle class, and they will be the engine that 
creates a healthy, prosperous future for all of us.
  Mr. SMITH of Missouri. Mr. Speaker, I would like to say that, under 
President Trump, we had the lowest poverty rate since 1959 in 2019. The 
lowest poverty rate since 1959 came under President Trump. Thank you to 
President Trump.
  Mr. Speaker, I yield 1 minute to the gentleman from Iowa (Mr. 
Feenstra).

  Mr. FEENSTRA. Mr. Speaker, I rise in opposition to this reckless 
spending bill.
  On Monday, the Congressional Budget Office announced the Federal 
deficit has already exceeded $1 trillion in the first 5 months of 
fiscal year 2021.
  Spending this year is already up 25 percent, and this massive 
spending bill adds another $1.9 trillion to our deficit.
  We are currently enjoying low interest rates, but out-of-control 
spending

[[Page H1262]]

will lead to inflation. In this current year, inflation has already 
increased by 3 percent. Inflation leads to interest rate hikes. For 
example, in the 1980s, the Federal Reserve raised interest rates by 20 
percent.
  The debt is already at $28 trillion. So higher interest rates will 
cause a catastrophic death spiral.
  This bill does not rescue our country. It literally puts us in peril.
  Mr. YARMUTH. Mr. Speaker, I yield 45 seconds to the gentlewoman from 
Texas (Ms. Jackson Lee), a distinguished member of the Budget 
Committee.
  Ms. JACKSON LEE. Mr. Speaker, the January 6 insurrectionists did not 
win. The American Government, the people of the United States, won with 
a Democratic government that has come to the rescue with the American 
Rescue Plan.
  The long lines will stop. $20 billion for vaccines. Cash-strapped 
Americans will get $1,400 and extended unemployment. We will recognize 
that our children will get back to school with $130 billion. They will 
be able to stay in school. They will be able to regain lost learning. 
They will be safely in school.
  And, yes, a working family, who my friends do not know, a single-
parent working full time and making minimum wage of $15,000 will get 
$9,525, with children under 6, and a child tax credit of $3,600.
  Houston will get $650 million; Harris County, $914 million.
  This is a rescue. The insurrectionists did not win, but democracy 
did. The Democrats are on the way to give you help.
  Ms. JACKSON LEE. Mr. Speaker, as a senior member of the Committees on 
the Judiciary, on Homeland Security, on the Budget, and as the Member 
of Congress for a congressional district that has experienced the worst 
of COVID-19 as a public health emergency and economic catastrophe, I 
rise in strong support of the Senate Amendment to H.R. 1319, the 
``American Rescue Plan Act of 2021,'' which provides $1.9 trillion to 
take immediate and decisive action to crush the virus and vaccinate our 
people, build the economy back better, reopen schools, and provide 
needed support and assistance to state and local governments that have 
been asked to do too much with too little for far too long.
  To be clear, I would have preferred the version of the American 
Rescue Plan passed on February 26, 2021 by the House, without a single 
Republican vote, but the amended version of the legislation is 
infinitely better than the feeble and disinterested efforts, and 
callous disregard of the previous Administration to this deadly 
pandemic.
  Mr Speaker, I support the legislation before us because it will put 
money directly in the pockets of hard-pressed and weary Americans, 
vaccination shots in their arms, and help put them back to work and 
their children back in school.
  The key differences between the bills passed by the House and Senate 
are:
  1. The Senate-passed bill does not include the $15 an hour minimum 
wage provisions that were included in the bill passed by the House.
  2. The Senate-passed bill reduces to $80,000 the phase-out range for 
qualification of an individual to receive direct payments under the 
legislation.
  3. The Senate-passed bill extends the Federal Pandemic Unemployment 
Compensation (FPUC) only through September 6, but it retains the weekly 
benefit at the current $300 per week, and it also exempts up to $10,200 
in unemployment benefits received in 2020 from federal income taxes for 
households making less than $150,000.
  Like the House bill, the Senate-passed bill finishes the job on the 
President's promise to provide $2,000 per person in direct assistance 
to households across America with checks of $1,400 per person, 
following the $600 down payment enacted in December.
  The bill will also provide direct housing assistance and nutrition 
assistance for 40 million Americans, expand access to safe and reliable 
child care and affordable health care, extend unemployment insurance so 
that 18 million American workers can pay their bills and support 27 
million children with an expanded Child Tax Credit and more than 17 
million low-wage childless workers through an improved Earned Income 
Tax Credit.
  The bill supports communities struggling with the economic fallout by 
providing, like the House bill, crucial support for the hardest-hit 
small businesses, especially those owned by entrepreneurs from racial 
and ethnic backgrounds that have experienced systemic discrimination, 
with economic injury disaster loans (EIDL) grants, expanded PPP 
eligibility and more.
  This legislation provides crucial resources to protect the jobs of 
first responders, frontline public health workers, and other essential 
workers.
  Finally, and very important, the American Rescue Plan Act establishes 
the Coronavirus Local Fiscal Recovery Fund and provides $45.570 billion 
in direct funding to major metropolitan cities and local governments.
  With our vote today in support of the American Rescue Plan, 
congressional Democrats and President Biden are making good on our 
commitment to the American people that help is on the way to crush the 
virus, open our schools safely, and build back better.
  Mr. Speaker, by an overwhelming margin (72 percent), the public wants 
and is demanding that we act to provide more economic relief to address 
the damage caused by the coronavirus pandemic.
  Nearly two-thirds (65 percent) of Republicans and Republican-leaning 
independents believe an additional relief package is necessary, while 
more than nine in ten (92 percent) Democrats and Democratic leaders say 
more coronavirus aid will be needed.
  Even the most conservative Republicans favor more relief by a 56 
percent-44 percent margin.
  Nearly nine-in-ten of all adults (88 percent) in lower-income 
households say an additional package is necessary, while 81 percent of 
Republicans in lower-income households (81 percent) say additional aid 
is needed now.
  The American Rescue Plan Act will put food on the table, by expanding 
the SNAP program and respecting Black family farmers.
  The American Rescue Plan Act will put people back to work by 
prioritizing funding for transit, airlines and airports, and the 
disaster relief fund.
  The American Rescue Plan Act will put a priority on protecting 
renters and homeowners, preventing homelessness, and providing $10 
billion for the Defense Production Act to procure essential medical 
supplies and equipment.
  The American Rescue Plan Act will put money in people's pockets with 
direct payments, Unemployment Insurance, Child Tax Credit, the Earned 
Income Tax Credit, and includes pension security and expanded 
Affordable Care Act coverage.
  The American Rescue Plan Act will provide $17 billion in critical 
funding to help the VA meet the health and economic security of 
veterans, especially as relates to the benefits claims and appeals 
backlog caused by COVID-19.
  The American Rescue Plan Act will produce and distribute the vaccine 
and test, treat and protect all Americans, including communities of 
color.
  The American Rescue Plan Act will provides desperately needed funding 
for our heroes--health care workers, first responders, sanitation, 
transportation and food workers, and teachers--in states, localities, 
tribes, and territories.
  Let me speak briefly about another crucially important feature of the 
legislation we will pass today.
  The American Rescue Plan Act establishes the Coronavirus Local Fiscal 
Recovery Fund and provides $45.570 billion in direct funding to major 
metropolitan cities and local governments.
  In my home state of Texas, metropolitan cities are estimated to 
receive $10.327 billion in direct coronavirus relief funding, while the 
state of Texas is slated to receive $16.824 billion, for an estimated 
$27.152 billion total to the state of Texas.
  During the Budget Committee markup, I proposed, and the Committee 
agreed that any effort to strip or reduce this vital funding is to be 
rejected so major metropolitan cities, like Houston, receive the direct 
COVID-19 relief funding desperately needed to battle the coronavirus, 
restore critical services to struggling families, and help save the 
jobs of essential public servants like teachers, firefighters, and 
other first responders.
  Let me discuss briefly why direct funding to major metropolitan 
cities and counties is so critical.
  The purpose of providing for direct payment to major metropolitan 
cities like Houston and counties like Harris County, as opposed to the 
County having to receive an allocation from the State, is so that the 
local governments, who are in the best position to identify and 
respond, will be able to tailor the funding to meet the urgent needs of 
their communities.
  For example, under the direct payment provisions in the CARES Act, 
Harris County received more federal funding relative to the amount that 
would have been received through the State program and had the 
flexibility needed for more efficient use of this funding, which was a 
concern voiced even by State leaders over the restrictive way that the 
State of Texas distributed CARES Act funding.
  By directly allocating funding to metropolitan cities and areas like 
Houston and Harris County, local authorities can work with the 
community to determine the specific needs of Harris County residents.
  As a result, Harris County Commissioners Court approved, for example, 
the following

[[Page H1263]]

programs to directly address community needs, and to get money into the 
hands of residents quickly:
  1. Commissioners Court funded Community Programs
  2. Census Services
  3. Childcare Assistance Program
  4. Court Evictions Services
  5. COVID 19 Workforce Development Program
  6. Direct Assistance Programs
  7. Domestic Violence Assistance Fund
  8. Rental Assistance Programs
  9. Small Business Loan Program (LEAP)
  10. Small Business Relief Fund
  11. Small Cities Support
  12. Student Digital Services
  13. UT Health Community Spread Survey Program
  Without direct payments to major metropolitan cities, state 
governments--as we saw here in Texas--would not have permitted CARES 
Act funding to be used to create or support any of these programs.
  In addition, without direct payments to major metropolitan cities and 
government units, states invariably will succumb to the temptation to 
place onerous conditions on funding over and above those required by 
the Federal government.
  For example, in Texas, only $55 per capita was allocated to nondirect 
allocation entities, instead of the $174.49 per capita that was 
allocated to them by Congress.
  Additionally, only 20% of the allocation was made available 
immediately to local entities instead of making 100 percent of the 
allocation available immediately.
  Third, direct funding is necessary to prevent state governments from 
creating specific categories limiting eligibility for medical expenses, 
public health expenses, payroll expenses for employees in the fields of 
public safety, public health, health care, human services, or whose 
services are substantially dedicated to mitigating or responding to the 
COVID-19 public health emergency.
  Without direct payments to major metropolitan cities, state 
governments, again as we have seen in Texas, will limit recovery for 
expenditures to support actions to facilitate compliance with COVID-19 
related public health measures or associated with the provision of 
economic support in connection with the COVID-19, or other COVID-19 
related expenses reasonably necessary to the function of government 
that satisfy the fund's eligibility criteria.
  I would urge my Republican colleagues to heed the words of Republican 
Governor Jim Justice of West Virginia who said colorfully just a few 
days ago, ``At this point in time in this nation, we need to go big. We 
need to quit counting the egg-sucking legs on the cows and count the 
cows and just move. And move forward and move right now.''
  The same sentiment was expressed more eloquently by Abraham Lincoln 
in 1862 when he memorably wrote:
  ``The dogmas of the quiet past are inadequate to the stormy present. 
The occasion is piled high with difficulty, and we must rise with the 
occasion. As our case is new, so we must think anew and act anew. We 
must disenthrall ourselves, and then we shall save our country.''
  Mr. Speaker, the bipartisan action we took last December was a step 
in the right direction but only a long-delayed down payment; we cannot 
afford any more delays, especially since Republican stalling already 
caused a painful lapse in critical unemployment assistance last year, 
and additional unemployment assistance is set to expire on March 14, 
2021.
  That is why the American Rescue Plan Act is absolutely crucial and 
the right thing to do and to do right now.
  The American Rescue Plan Act proposed by President Biden takes a 
multiprong approach to tackling the public health and economic crises 
stemming from the COVID-19 pandemic.
  No one is better prepared or more experienced to lead the American 
rescue than President Biden, who as Vice-President oversaw the 
implementation of the Recovery Act, which saved millions of jobs and 
rescued our economy from the Great Recession the Obama Administration 
and the nation inherited from a previous Republican administration.
  And let us not forget that President Obama also placed his confidence 
in his vice-president to oversee the rescue of the automotive industry, 
which he did so well that the American car industry fully recovered its 
status as the world leader.
  Mr. Speaker, to crush the virus and safely reopen schools, the 
American Rescue Plan Act will mount a national vaccination program that 
includes setting up community vaccination sites nationwide and makes 
the investments necessary to safely reopen schools.
  It will also take complementary measures to combat the virus, 
including scaling up testing and tracing, addressing shortages of 
personal protective equipment and other critical supplies, investing in 
high-quality treatments, and addressing health care disparities.
  The American Rescue Plan Act delivers immediate relief to working 
families bearing the brunt of the crisis by providing $1,400 per person 
in direct cash assistance to households across America, bringing the 
total (including the $600 down payment enacted in December) to $2,000.
  Additionally, the plan will also provide direct housing and nutrition 
assistance to families struggling to get by, expand access to safe and 
reliable child care and affordable health care, extend and expand 
unemployment insurance so American workers can pay their bills, and 
give families with children as well as childless workers a boost 
through enhanced tax credits.
  Mr. Speaker, the American Rescue Plan Act provides much needed 
support for communities struggling with the economic fallout, including 
hard-hit small businesses, especially those owned by entrepreneurs from 
racial and ethnic backgrounds that have experienced systemic 
discrimination.
  Finally, the plan also provides crucial resources to protect the jobs 
of first responders, frontline public health workers, teachers, transit 
workers, and other essential workers that all Americans depend on.
  Mr. Speaker, the COVID-19 pandemic, as did the videos of the 
unjustified killings of George Floyd, Breanna Taylor, Ahmed Arbrey, and 
so many others, laid bare for the nation to see the stark racial and 
ethnic inequalities exacerbated by the virus.
  In my home state of Texas, as of the end of September 2020, there 
have been more than 760,000 cases of COVID-19 and 16,000 deaths.
  According to the Texas Department of State Health Care Services, 70 
percent of the confirmed fatalities were people of color.
  In Texas, COVID-19 mortality rates are 30 percent higher for African 
Americans and 80 percent higher for Hispanics overall.
  The differences become much larger when accounting for age; for 
example, in the 25 to 44-year-old age group, African American mortality 
rates are more than four times higher than White rates, and the 
Hispanic rates are more than seven times higher.
  One factor in Hispanic and African American populations being more 
likely to contract COVID-19 is employment in occupations associated 
with public contact and that cannot be done remotely.
  The sad fact is that most workers in these occupations are less able 
to be absent from their job or to have paid time off.
  In Texas, people of color make up more than 40 percent of cashiers, 
retail salespersons, child care workers, licensed practical nurses, 
more than 50 percent of bus drivers and transit workers, medical and 
nursing assistants, personal care aides, and home health aides, and 
more than 60 percent of building cleaners and housekeepers.
  In addition, Hispanic and African American populations in Texas are 
less likely to have health insurance and to have a regular health care 
provider, so less likely to seek or receive early care for symptoms, 
especially in the first months of the epidemic.
  And African American and Hispanic populations are also more likely to 
have an underlying health condition that makes them more vulnerable to 
the effects of COVID-19.
  To respond and mitigate the devastation wrought by COVID-19 on 
Americans, and especially marginal and vulnerable communities of color, 
I have introduced H.R. 330, the ``Delivering Covid-19 Vaccinations to 
All Regions and Vulnerable Communities Act'' or ``COVID-19 Delivery 
Act,'' which I invite all Members to join as sponsors.
  Under the COVID-19 Delivery Act, FEMA will be authorized and directed 
to lead the effort for vaccine delivery from the receipt from 
manufacturing facilities to delivery to designated inoculation sites 
(hospital, clinic, doctors' offices, school, places of worship, 
community centers, parks, or neighborhood gathering locations).
  The legislation directs FEMA to develop and deploy a fully staffed 
and resourced 24-7 advanced real-time tracking system that allows FEMA 
to monitor shipments of vaccine units that can provide end-to-end 
transparency on the temperature, real-time location, origin, and 
destination data, anticipated time of arrival, and report on changes 
and update recipients on the progress of their delivery and report on 
changes that may impact expected delivery or the viability of the 
vaccine while in transit.
  FEMA will provide an advanced communication system that allows public 
health departments to communicate their vaccine readiness, capability 
of receiving vaccines, delivery locations, details of facility 
capability of storing, securing, personnel authorized to receive 
deliveries, logistics for delivering vaccines to patients, report on 
vaccine receipts, condition of vaccines, patient reactions, feedback on 
how to improve the process.
  H.R. 330 authorizes FEMA to secure transportation for delivery or use 
of vaccines, and, when requested, security for the vaccine delivery 
sites or inoculation locations to ensure the life and safety of 
personnel and patients who seek to provide or receive vaccinations are 
free of interference or threat.

[[Page H1264]]

  Finally, the COVID-19 Delivery Act directs FEMA to conduct public 
education and patient engagement through the provision of inoculations 
of persons in areas and locations where vulnerable populations are 
under performing in getting vaccinations.
  Mr. Speaker, I see the disparities in the lives of so many of my 
constituents who suffer disproportionately from medical conditions that 
make COVID-19 deadly.
  They work low wage or no wage jobs to make ends meet, and they have 
no health insurance and rely on community health centers or public 
health services for routine care.
  I call them friends and neighbors because they are that to me.
  No one is benefiting from the COVID-19 economy.
  The U.S. poverty rate has grown at a historic rate over the past five 
months, with 7.8 million Americans falling into poverty after the 
expanded $600 a week in unemployment assistance expired at the end of 
July.
  This represents the greatest increase since the government began 
tracking poverty sixty years ago.
  In the city of Houston, nine key service sectors, accounting for 70 
percent of all jobs, hemorrhaged more 1,343,600 jobs, which to average 
folks is another way of saying that more than 1.34 million persons lost 
their livelihoods.
  Houston workers lost jobs in the following areas:
  Healthcare: 391,000;
  Retail: 303,600;
  Food services: 267,000;
  Finance: 166,000;
  Private Education: 63,400;
  Arts and Entertainment: 37,400;
  Accommodations: 28,700;
  Air Transportation: 20,200;
  Other Services: 115,800.
  In addition to these positions, jobs were also lost in other areas, 
the largest of which was the construction industry, which shut down 
30,700 jobs.
  Professional and business services followed, with 25,300 jobs lost, 
although 13,900 were in temporary and provisional jobs in employment 
services; upstream oil lost 12,300 in March/April; and non-oil 
manufacturing lost 7,700 jobs.
  Americans out of work due to COVID-19 have generated 86 million 
jobless claims, with new claims being filed in recent weeks topping 
800,000.
  Millions of Americans who lost their jobs during the pandemic have 
fallen thousands of dollars behind on rent and utility bills, a clear 
warning sign that people are running out of money for basic needs.
  If this is not enough evidence of what is happening just look at the 
miles of vehicles lined up outside of food distribution centers for 
assistance, as we see nightly on our television screens and in our 
communities.
  Moody's Analytics warned in November 2020 that 9 million renters said 
they were behind on rent, according to a Census Bureau survey.
  The Bureau of the Census reports that twenty-one percent of all 
renters are behind on their rent, of which twenty-nine percent are 
African American families and seventeen percent are Hispanic 
households.
  According to the Federal Reserve Bank of Philadelphia's analysis of 
persons who were employed prior to the pandemic, 1.3 million of these 
households are now, on average of $5,400 in debt on rent and utilities, 
after the family breadwinners lost their jobs.
  The new COVID-19 relief legislation passed last week by Congress and 
reluctantly but finally signed by the Senate restores unemployment 
assistance, but cuts that assistance from $600 a week to $300 a week 
without consideration of the facts on the ground, which are that 
millions of Americans remain out of work due to COVID-19 public health 
policy, and have been without sufficient income since August 1, 2020.
  The Centers for Disease Control and Prevention (CDC) reported that as 
of February 23, 2021, 28.3 million cases of COVID-19, resulting in more 
than 503,000 deaths, had been reported in the United States.
  What the costs will be to our nation from this destruction of lives 
and livelihoods have yet to be fully calculated.
  It is a tragedy that too many households who have lost a member to 
COVID-19 are struggling to accept these deaths, but it is also the 
friends, co-workers, business owners, professionals, students, 
teachers, wives, husbands, brothers, sisters, aunts, cousins, and 
grandparents who also are feeling these losses because someone that 
mattered to them is no longer here.
  Each of these lives impacted dozens of other lives, too many of whom 
were not allowed to be present with them during their final moments on 
this earth, but whose suffering is too often overlooked because we 
unduly preoccupy ourselves with only the immediate family.
  I strongly support the Senate Amendment to H.R. 1319, the American 
Rescue Plan Act of 2021 and urge all Members to join me in voting for 
its passage and to send the message to the American people that their 
voices have been heard, their request for assistance answered, and that 
help is on the way.
  Mr. SMITH of Missouri. Mr. Speaker, I appreciate the gentlewoman from 
Texas, and I will remind her that, while this legislation provides her 
State government with another $40 billion, it fails to include any 
language to ensure that the 5 million K-12 students in her State are 
back in open schools anytime soon, does nothing to open schools.
  Mr. Speaker, I yield 2 minutes to the gentleman from Wisconsin (Mr. 
Grothman).
  Mr. GROTHMAN. Mr. Speaker, jeez, we could talk for 2 hours.
  First thing, one of the things that hasn't been mentioned here is the 
increase in the income tax credit for single people has a marriage 
penalty in it. I bring it up because I know the strength that Black 
Lives Matter had in this last election. I know it is a group that 
doesn't like the old-fashioned family. I am disturbed that we have 
another program here in which we are increasing the marriage penalty.
  Second thing, we have loan forgiveness on farms based on ethnicity. 
Some people are going to get forgiveness; some people aren't. I think 
that is incredibly divisive. I think we started out with a divisive 
inaugural speech right off the bat, and to go down this route is only 
going to create divisiveness in America.
  The third thing, to have a bill with this high spending, with the 
Federal Reserve printing up this amount of money, is inevitably going 
to result in inflation.
  I feel so sorry for young people today. As the cost of housing goes 
through the roof, I don't know how they are going to be able to afford 
a house. But we also have increase in food costs and increase in energy 
costs. I don't want to call it the Joe Biden inflation, but I am afraid 
that is where we are heading.
  Fourth thing, in the rush to judgment, giving checks to people who 
are incarcerated. I have talked to my correctional officers about this. 
I don't know how they are supposed to feel, in which they have to work 
every day and the people who they are taking care of are going to be 
getting checks out of this.
  Finally, I have had two municipalities in my district, from which I 
have been contacted, in which the amount of money they are getting is 
over 10 times what they feel would make them whole.
  I think we are being very reckless about the degree to which we are 
spending money here.
  Mr. YARMUTH. Mr. Speaker, I yield 45 seconds to the gentlewoman from 
the Virgin Islands (Ms. Plaskett), a distinguished member of the Budget 
Committee.
  Ms. PLASKETT. Mr. Speaker, I hope my colleague from Wisconsin will 
not leave at this time, as he has talked about Black Lives Matter.
  How dare you--how dare you say that Black Lives Matter, Black people, 
do not understand old-fashioned families. Despite some of the issues, 
some of the things that you have put forward that I have heard out of 
your mouth in the Committee on Oversight and Reform, in your own 
district, we have been able to keep our families alive for over 400 
years in the assault on our families to not have Black lives or not 
even have Black families. How dare you say that we are not interested 
in families in the Black community. That is outrageous. That should be 
stricken down.
  Mr. Speaker, I was going to talk about the American Rescue Plan. We 
know that this is going to provide relief to not only Black lives, 
Black Americans, but all Americans, that we are interested in children 
and in their welfare.
  Forty-nine days ago President Biden took office and promised the 
American people that help is on the way. Today we take our final step 
forward on delivering on that promise. Millions of Americans will be 
supportive who have been economically crippled by a year-long pandemic. 
Most of this money goes directly to the American people. And, we have 
one of the most generous expansions of tax relief to working people in 
modern history in this plan. The child tax credit provisions on their 
own is a policy revolution in the making. More than 93 percent of our 
children-- 69 million children--would receive benefits under

[[Page H1265]]

this rescue plan. Minority farmers will finally get the relief from 
indebtedness they deserve.
  This version of the bill sent back from the Senate is not perfect. It 
is the result of compromise. Nonetheless, we have before us one of the 
most significant pieces of legislation to benefit working Americans in 
our recent history.
  The SPEAKER pro tempore. Members are reminded to direct their remarks 
to the Chair.
  Mr. SMITH of Missouri. Mr. Speaker, I reserve the balance of my time.
  Mr. YARMUTH. Mr. Speaker, I yield 1\1/2\ minutes to the gentleman 
from New York (Mr. Jeffries), the Democratic Caucus chairman and a 
distinguished member of the Budget Committee.
  Mr. JEFFRIES. Mr. Speaker, the COVID-19 pandemic is a once-in-a-
century crisis. It requires a once-in-a-century comprehensive, 
compassionate, and continuing congressional response. That is what the 
American Rescue Plan is all about.
  More than 500,000 Americans have died. Hundreds of thousands of 
businesses have closed. Almost 30 million Americans have been infected 
by the coronavirus. Tens of millions of Americans are dealing with 
unemployment, food insecurity, or are on the brink of homelessness.

                              {time}  1045

  So much pain, suffering, and death, and our Republican colleagues 
want us to do nothing? What is wrong with them?
  We are going to act with the fierce urgency of now. We will crush the 
virus. We will provide direct relief to everyday Americans who are 
struggling. We will revive the economy. We will send the American 
Rescue Plan to President Biden's desk. We will build back better for 
the people. Help is on the way.
  Mr. SMITH of Missouri. Mr. Speaker, I appreciate the gentleman from 
New York, and I will remind him that, with passage of this bill, his 
State's 3 million seniors could see a cut to Medicare of $27 billion 
over the next 10 years.
  I would also like to remind Mr. Jeffries that the CBO says that, 
without any additional stimulus, our economy later on in this year will 
be the highest GDP growth that we have seen in 15 years. So that help 
of extra government spending is not necessary to bail out your friends 
and allies who are in the Governor's mansion in New York or California.
  Mr. Speaker, I yield 2 minutes to the gentleman from Pennsylvania 
(Mr. Smucker).
  Mr. SMUCKER. Mr. Speaker, the previous speaker said Republicans want 
to do nothing to help, which is false, untrue. Members in this body 
came together during an unprecedented crisis and passed five bills to 
provide much-needed relief and pave the way to defeat the virus. I 
believe that all of us continue to support targeted help for those who 
need it.
  But that is not what this bill is. This bill may have made sense a 
year ago, but why would we print and borrow $2 trillion when we are so 
close to crushing this virus and returning to a way of life that all 
Americans sacrificed?
  Why give $130 billion to schools and not require them to open when 
the CDC says it is safe and at a time when so many kids are desperate 
for personal social interaction?
  Why provide $350 billion to States that shut down their economies 
even though their revenues are at record highs?
  Why send $1,400 checks to individuals when the majority of those 
receiving the checks never lost any income?
  People want to get back to work. So why make it harder, as we are 
doing in this bill by giving them a bonus to stay home?
  The answer is this bill is not just about COVID relief. It is about 
enacting the largest progressive policy wish list of all time.
  Mr. Speaker, we can do better than this, and the American people 
deserve better.
  Mr. YARMUTH. Mr. Speaker, I remind the gentleman that the push to 
give $2,000 to every citizen under a certain income level was former 
President Donald Trump's idea. He campaigned on that. I guess the 
Republicans have had a change of heart now that it is a different 
President.
  Mr. Speaker, I yield 1\1/2\ minutes to the gentlewoman from New York 
(Mrs. Carolyn B. Maloney), the distinguished chair of the Oversight and 
Reform Committee.
  Mrs. CAROLYN B. MALONEY of New York. Mr. Speaker, I strongly support 
this bill. The Oversight Committee, which I chair, is responsible for 
the provisions in this package that provide funding to States, local 
governments, Tribes, and territories.
  When we began our work, hundreds upon hundreds of community leaders 
reached out to us asking for help. They told us the relief in this bill 
would mean recovery instead of recession. Democrats answered that call, 
and, today, we are delivering $362 billion in dedicated aid to cities 
and localities across this Nation, and they need it.
  1.4 million essential workers have already been laid off due to State 
and local budget shortfalls that threaten the very fabric of our 
society.
  This relief means that our first responders, our teachers, transit 
workers, sanitation workers, other public servants, everybody who is 
working continue serving our children, helping our neighbors, and 
protecting our communities as we see the fight against the pandemic 
through to the end.
  This bill will provide local governments dedicated support for the 
first time since the pandemic struck. It can be used for vaccines, 
increased testing, and countless jobs. Cities and States across this 
Nation have lost billions in expected tax revenue. This bill helps.
  The Oversight Committee also delivered a provision providing 
emergency paid leave for Federal employees to prevent the spread of the 
virus, as well as critical oversight prevention to ensure transparency 
of this full $1.9 trillion package.
  The American Rescue Plan will rebuild our pandemic-torn Nation from 
the ground up and stronger than ever. Everybody should vote for this 
bill.
  Mr. SMITH of Missouri. Mr. Speaker, I appreciate the gentlewoman from 
New York, and I would like to remind her that, in her home State, she 
has 16 percent--16 percent--of the country's homeless population in the 
United States; but under this bailout, the CBO projects that precisely 
zero dollars--zero dollars--of the $5 billion that is in this bill will 
go to help the homeless population this coming year.
  Mr. Speaker, I yield 1 minute to the gentleman from California (Mr. 
McCarthy), the leader of the working class party.
  Mr. McCARTHY. Mr. Speaker, before I begin, I want to thank 
Congressman Jason Smith for his work as the ranking Republican on the 
Budget Committee.
  Mr. Speaker, I know the Democrats in the House are excited because 
all their work has even transpired all the way to Nevada, because now 
the socialist Democratic wing of the party has taken over there as 
well.
  From H.R. 1 to voting to defund the police, House Democrats have 
abandoned any pretense of unity. They passed three major bills in one 
month with zero bipartisan support.

  Today, they plan to pass another. Like the others, it represents a 
missed opportunity for Congress to focus on the real needs of the 
American people. At $1.9 trillion in new spending, the so-called 
American Rescue Plan is the most expensive single bill in American 
history.
  Let's put that number in context, Mr. Speaker. If you put it in 
today's numbers, World War II cost our government $4.8 trillion. But if 
we pass this bill, our country's total relief, COVID relief, spending 
will now total $5.5 trillion. This so-called relief bill will end up 
costing every hardworking taxpayer in America more than $5,000 each. 
You send the government your tax dollars, but you only get a fraction 
of what you pay for, at the very best.
  You know, we warn people on the internet about email scams. It is 
like one of those emails where you get a promise you will get millions 
of dollars, but first you have to wire them some money. That is exactly 
what is happening here today.
  This is the reality of the bill before us. It showers money on 
special interests, but spends less than 9 percent on actually defeating 
the virus. But it gives San Francisco $600 million, essentially wiping 
out 92 percent of their budget deficit.
  Think about that: 9 percent on the virus. But, Mr. Speaker, San 
Francisco, the home to our Speaker, gets to wipe out 92 percent of 
their budget deficit.
  Where does that money come from?

[[Page H1266]]

  Well, every American is now going to pay more than $5,000 so we can 
send it to San Francisco and give them 92 percent of their budget 
deficit. Interesting how socialism works.
  In both the House and the Senate, the only bipartisan vote has been 
against this. And after five relief bills, it is on track to be the 
first passed by strictly party lines.
  Mr. Speaker, I have heard people across the country say this bill 
today is costly, corrupt, and liberal. Now even the Biden White House 
agrees: It is very liberal. They called this the most progressive piece 
of legislation in history.
  For those who are watching, progressive means socialism, the same 
party that runs here, and now the Democratic Party of Nevada is the 
socialist Democratic Party.
  So let's be clear. This isn't a rescue bill. It isn't a relief bill. 
It is a laundry list of left-wing priorities that predate the pandemic 
and do not meet the needs of American families. No wonder even House 
Democrats have said they are embarrassed by what is in it. And just 
this week, one of their own Members said, ``There is no question there 
is some waste in there.'' But they will still vote for it anyway.
  In fact, if you are a member of the swamp, you do pretty well under 
this bill. But for the American people, it means serious problems 
immediately on the horizon.
  Consider this: Mr. Speaker, it will only be Democrats who vote for 
this bill that will cause $36 billion in cuts to Medicare starting this 
year. What they choose to do is cut Medicare to those who need it and 
send $600 million to San Francisco to pay for 92 percent of their 
budget deficit.
  Or consider K-12 education. Democrats say they need $130 billion to 
reopen schools, but their bill only allocates $6 billion to help 
schools this fiscal year. Two-thirds of the total funding for education 
won't even be spent until 2023 or later.
  But don't worry, San Francisco will get their money now. The schools 
need to wait. You have priorities.
  Do Democrats expect schools to reopen 2 years from now?
  I guess that is what they are saying with this bill. They have no 
plan to get children back in the classroom full time.
  This week marks the 1-year anniversary of school districts across the 
country switching to school behind a screen. We still don't know the 
full effects of this decision, but we do know keeping classrooms closed 
has created an education and mental health problem for students and 
parents. It has been a lost year for our children's education. And even 
more devastating, one in four young adults has struggled with suicidal 
thoughts.
  Experience and scientific evidence say reopen schools now. It is 
necessary and it is safe.
  Mr. Speaker, the last time this bill was on the floor, we offered an 
amendment to take that money for that subway just outside of San 
Francisco and put that money for the children's mental health and 
others. Unfortunately, Mr. Speaker, all the Democrats said was, no; 
that subway by San Francisco was more important.
  But, fortunately, we were able to remove that from the bill in the 
Senate. But luckily here, all the Democrats were able to think the 
priority is not children; it was San Francisco. But because Democrats 
are following the demands of special interests, not science, they are 
telling children to wait with no end in sight.
  Now, Mr. Speaker, I want to applaud the Democrats on the other side 
because they put their money where their mouth is. They are telling the 
American public: First give me $5,000. I know you have to work harder, 
but what I am going to do--because this is how socialism works, the 
Democrats are now going to decide who should get that money. And you 
know what? At least they give it to the people they respect the most.
  So let's go through this. Compared to the subsidies for the swamp, 
Democrats want to give Federal employees, who have not been laid off, 
an extra $21,000 to help cope with virtual schooling. But if you are in 
the private sector or if you have been laid off, you don't get any of 
that. But what they want to do is take the money from you, give it to 
any Federal employee, who gets a bonus of $21,000, even though they 
have never been laid off work.
  So if you are in Washington, in the swamp, you are part of the team. 
If you are a hardworking taxpayer, sorry, you just send a bill. But if 
you are in San Francisco, we are going to help pay for your deficit.

                              {time}  1100

  What does it say to the millions of mothers and fathers who had to 
quit their job to take care of their kids at home or in school? Or 
compare that to Title X. This bill will allow organizations like 
Planned Parenthood to access $50 million.
  You know, Mr. Speaker, for decades in this body we respected one 
another's opinion. We created the Hyde amendment that said we would not 
use taxpayer funds for abortion, but when there is a pandemic and a 
socialist reign, we are going to charge you $5,000 regardless of how 
you feel about it, and that is where the money is going to be spent.
  Now, the Democrats believe schools should wait a couple years to get 
their money, but not Planned Parenthood. We have to get that money 
there quick.
  Or compare it to how we fund States, Mr. Speaker. We have always had 
a formula, but, Mr. Speaker, now that we are going to do the bill this 
way where there is only one-party rule, we are going to change the 
formula of how States can get their money.
  So let's analyze that. Democrats claim States and local governments 
need $350 billion.
  Now, where do they get that number?
  Well, if they read the headlines, it would confirm States are not in 
financial distress. Nearly half saw an increase in revenue last year. 
And some, even including my home State of California, they have a 
budget surplus.
  Now, Mr. Speaker, I understand in Washington they maybe don't 
understand what the word ``surplus'' means; that means you have more 
money, that you actually saved money. What California is going to get 
is a windfall.
  Remember, San Francisco is in California. Mr. Speaker, that just 
happens to be the Speaker's district, as well. They have a $650 million 
deficit.
  Now, some of the challenges that San Francisco has--you see, if you 
are in San Francisco and you are homeless, they will pay for your 
alcohol and they will pay for your cannabis. So it costs more money. So 
that is why you have a deficit.
  But it is okay because we don't need to send the schools money today, 
we can send that years from now, but we need to get San Francisco 92 
percent of their deficit taken care of.
  Now, we have a pandemic going on, and we are going to spend $1.9 
trillion, but only 9 percent of that needs to go to COVID because San 
Francisco needs a lot of money.
  So what they have done now is they reward bad behavior. That is one 
of the few places that is facing a shortfall. They are actually 
punishing States that did it right. American taxpayers didn't vote for 
this, but thanks to the blue State payout, they are. The bill rewards 
bad behavior.
  Now, President Biden, he hasn't had a press conference, but he did 
say one time, and someone picked it up, ``Show me what to cut.''
  Well, the Senate actually cut tens of billions of dollars in spending 
from the Biden bill that the House passed.
  Now, I feel bad, Mr. Speaker, because Speaker Pelosi at first had, 
like, $112 million for that really important COVID subway just outside 
of San Francisco. Now, before that bill was able to get to the floor 
and the public found out about it--I guess it got good press because 
they added more money to it--it got to $140 million.
  Now, when it came to the floor here, there was a group of people--
well, Mr. Speaker, let's just say who it was, it was the Republicans, 
they thought a better priority was to spend that $140 million for 
children with mental health issues because we have watched study after 
study of children being left out of school; suicide, obesity.
  What about those children who have parents who don't work for the 
Federal Government? They don't get a bonus. And some of those parents 
had to quit their job to care for their children.
  So Republicans thought--I know it is a small amount compared to $1.9 
trillion--we thought, wouldn't that be a better use of the money? So we 
offered

[[Page H1267]]

that on this floor, Mr. Speaker. But unfortunately, Mr. Speaker, the 
Democrats said ``no'' to that, that this subway was more important than 
the children.
  Well, luckily on the Senate side, they took that out. Whoa, Mr. 
Speaker, the American public thought for one moment maybe the price 
could get a little lower and that Americans wouldn't have to pay $5,000 
a person. Maybe they saved a little money. No, no, no, no, no.
  You see, Mr. Speaker, the Democrats are in charge of the Senate, too, 
so they now decided since they couldn't build a subway, they would just 
plus that money up.
  So where did they spend it? Well, Mr. Speaker, you have got to give 
them credit. They took the same advice that the Democrats in the House 
had. You see, they added an extra $25,000 bonus for State employees. 
Let's just not reward the employees of the Federal Government that 
haven't been laid off, let's reward the State employees who haven't 
been laid off. They get a $25,000 bonus.
  Isn't that amazing? I wonder where the money comes from?
  Oh, yes, Mr. Speaker, it comes from the American people, the 
hardworking taxpayers. You see, they all need to send the government 
$5,000 so you can decide where to spend it. And if you are part of the 
swamp, that is a pretty good reward. $25,000.
  And then they added $15 billion for taxpayer-funded healthcare 
subsidies that illegal immigrants are eligible for.
  Now, you know this, Mr. Speaker, based upon your district and others, 
you know what is happening down at the border. President Biden has 
created a new border crisis. There are more people able to come in, not 
being tested for COVID, but lo and behold, they are now going to get 
subsidized healthcare. Luckily, we can spend more money on that, Mr. 
Speaker. There is probably much more coming now with the Biden border 
crisis.
  But will this help the people get back to work? Nope.
  Will this help students get back in the classroom? Nope.

  But will it help vaccines get to those who want it? Nope.
  But will it help take care of 92 percent of San Francisco's budget 
deficit?
  Oh, yes, it will. Yes, it will.
  It just throws out money without accountability even though there are 
a trillion dollars sitting there right now that have already been 
appropriated that can go out to help.
  Remember what Margaret Thatcher said, Mr. Speaker: ``The problem with 
socialism is that you eventually run out of other people's money.'' You 
have been doing a very good job of it so far.
  There is still work to do to defeat the virus, but it is clear we are 
nearing the final phase of the fight. For 12 terrible months, the 
American worker has struggled through lockdowns, sacrificed through 
closures, and suffered through mandates. They persevered through it 
all. And now their government wants to take $5,000 more of it to make 
sure a Federal employee that wasn't laid off, a State employee that 
wasn't laid off gets bonuses. And lo and behold, we have got to make 
sure San Francisco gets their deficit taken care of. Not in 2 years 
like the schools, but today.
  President Trump's Operation Warp Speed, previous bipartisan efforts 
in Congress, and the American people worked tirelessly toward that 
outcome. President Biden was set up for success both economically and 
with vaccines, but in that short amount of time what have they been 
able to accomplish down at the Biden administration? They have raised 
our gasoline prices, so not only are you asking them to pay for this 
bill, you are taking more out of their pocket, and at the same time by 
a stroke of a pen he laid off millions of those workers.
  Mr. Speaker, I know this for sure, I know where you serve, and I know 
your passion for serving. I know the people in your district that are 
getting laid off for the XL pipeline. I know that wasn't your wish. It 
is harder to pay a bigger tax bill when you don't have a job.
  It is even worse when that job was taken away by your President.
  It is even worse when you go out to look for a new job and that same 
President has changed the policy along the border, and now you are 
competing with people who are not even Americans; and they are getting 
subsidized healthcare because of this bill.
  Mr. Speaker, I believe the American public wants something different. 
I believe they are proud of the fact we did something here that was 
bipartisan.
  I believe they were proud of the fact that because of Operation Warp 
Speed we now have three vaccines.
  I believe they were proud when we were energy independent.
  I believe they were proud when they had more money in their pocket, 
and they didn't have to pay so much for gasoline.
  Mr. Speaker, socialism has destroyed many countries. I just watched 
Venezuela offer new currency. What was it, a million, a billion dollars 
is worth 50 cents today? How did it all start? I have watched socialism 
grow in this country. I have watched it grow in this body. I see within 
your own party you no longer even fear to say that you are Democrats 
anymore, Mr. Speaker. You are socialist Democrats. That is the lead of 
the Democratic party. Mr. Speaker, the chairman of the Senate Budget 
Committee isn't even registered as a Democrat. So what would you think 
would be produced?
  Mr. Speaker, whoever votes for this bill, I want you to look the 
people in the eye. I want you to think about that hardworking taxpayer. 
I want you to explain to them why only 9 percent goes to defeat COVID. 
Why do they have to give $5,000, and you redistribute it to people who 
weren't even laid off? You give bonuses to the things you care most 
about.
  Mr. Speaker, I have heard our Speaker say many times where you spend 
your money shows your values. Well, she does represent San Francisco, 
Mr. Speaker, but we don't. Ninety-two percent of the budget deficit of 
San Francisco is going to be paid with this bill.
  But for that parent out there who has been struggling for the last 
year that has had to be the teacher, the tutor, the coach, the music 
instructor, the recess participant, help is not on the way. Help is not 
on the way.
  For those who studied government and always thought working something 
bipartisan would be positive, that is no longer the case.
  For those who thought they could have a fair debate on the floor, you 
take away even the offer to have an amendment. And when we do and we 
prioritize the children of this Nation over a subway in a district not 
far from our Speaker, the majority party walks in line.
  Mr. Speaker, we are so much better than this. We proved it five other 
times. What a difference it makes by a simple new control of a power 
that people want.
  Mr. Speaker, when you study history, there is a saying in a book 
called ``The Prince'' by Machiavelli: ``Absolute power corrupts 
absolutely.'' The first indication to know if it happens, take a look 
at the vote. There will be a bipartisan vote against this bill.
  You can wave to me. It is okay. I want you to wave to the American 
public when they have to wave away $5,000, so a Federal employee that 
never has been laid off gets $21,000 to deal with their children being 
at home. Who is going to represent them? Who is going to be their 
voice?
  Mr. Speaker, I will promise you this: We will never stop listening to 
those voices. We will never stop fighting for those voices. And there 
will be a day that that will be the majority voice in this House. 
Unfortunately, Mr. Speaker, I have not seen that this year.
  History will not be kind about what transpires today, but I still 
believe that America is a great hope for the future, that we are all 
conceived in liberty and dedicated to the proposition that we are all 
equal.
  But in this body it seems as though only one can have a voice, but 
that will not last long and that will change shortly.
  The SPEAKER pro tempore. Members are reminded to direct their remarks 
to the Chair.
  Mr. YARMUTH. Mr. Speaker, we have just listened to a repetitive 
recitation of all the arguments we have heard about the American Rescue 
Plan for the last 6 weeks or so, and they consist essentially of scare 
tactics, misinformation, and then calling everything socialism. You 
know, if Democrats had a potluck picnic, the Republicans would call it 
socialism.

[[Page H1268]]

  What we say is: This is a bill that responds uniquely to a unique 
national crisis and it does it in a way that the American people 
believe is the right way.
  So I respond to the minority leader by saying, a poll just this 
morning reported that 75 percent of the American people support the 
American Rescue Plan. Only 18 percent oppose it. Fifty-nine percent of 
Republicans support the American Rescue Plan.

                              {time}  1115

  Despite his attempts to divide this country and to demonize the 
Speaker and others, the American people understand that this is the 
appropriate step to take at the appropriate time.
  Mr. Speaker, I yield 45 seconds to the gentlewoman from California 
(Ms. Chu), a distinguished member of the Budget Committee.
  Ms. CHU. Mr. Speaker, every day, constituents in my district are 
asking when the $1,400 survival checks are coming and when they can get 
help with their rent so that they don't become homeless. They are 
suffering, and they need help now.
  Mr. Speaker, the American Rescue Plan is a real plan to crush the 
virus by speeding vaccine distribution and increasing access to 
healthcare. This will not only mean safer families but also safer 
classrooms for teachers and students. It means a continuation of $300-
a-week checks in unemployment insurance, and it supports our businesses 
so they don't close.
  Mr. Speaker, with over half a million dead, we need a way to end this 
crisis and help our people. That is exactly what today's bill will do. 
I strongly urge a ``yes'' vote.
  Mr. SMITH of Missouri. Mr. Speaker, I yield 4 minutes to the 
gentleman from Louisiana (Mr. Scalise), the Republican whip.
  Mr. SCALISE. Mr. Speaker, I thank my friend from Missouri for 
yielding.
  Mr. Speaker, I rise in strong opposition to this massive non-COVID 
spending bill. If you look over the last year during this pandemic, 
Congress has come together many times in a bipartisan way to 
specifically help families who are struggling, to help small businesses 
who are hanging on by a thread, and to try to put more money into 
finding a vaccine.
  Mr. Speaker, we were successful in those initiatives--in fact, so 
successful that we now have three proven vaccines that are out there 
working because of President Trump's Operation Warp Speed. We were able 
to help millions of small businesses stay afloat. There are still more 
struggling. In many cases, in States that are mismanaging this, you are 
seeing a disparate impact.
  Mr. Speaker, instead of working with Republicans and Democrats, 
President Biden tried this go-it-alone approach, to allow Speaker 
Pelosi to write a bill behind closed doors and bring the bill forward, 
not allowing a single Democrat to file an amendment on a $1.9 trillion 
spending bill in the House.
  When you look at what is in the bill--and many people reference 
polling, as if we should vote based on a poll that doesn't show the 
full story--we are starting to get the full story.
  Mr. Speaker, ask people: Do you think, with hundreds of billions of 
dollars still out there unspent from previous bills, we should borrow 
$1.9 trillion from our children to do things like send $1,400 checks to 
people in Federal prison?
  Mr. Speaker, yes, that is in this bill. Pick your prisoner of choice. 
The Boston Marathon bomber gets a $1,400 check in this bill, and we are 
borrowing that money from our children.
  Has that been asked by a pollster?
  I would argue no.
  There was an amendment to strip that out. Every Democrat who had the 
opportunity voted to continue sending those checks to felons. No 
wonder, last week, 97 Democrats voted to allow felons to vote in 
elections. Luckily, that amendment barely failed.
  Mr. Speaker, look at what is in this bill.
  Is there any money in this bill, by the way, to specifically open our 
schools?
  Unfortunately, the answer to that is no.
  We had an amendment to require that if you are going to give hundreds 
of billions of new money to schools, shouldn't it at least be used to 
open those schools?
  The science said to open schools. The union bosses say no.
  Mr. Speaker, look at what is in this bill and what is not in this 
bill. This should be a targeted relief bill. Instead, this is an 
attempt by Speaker Pelosi to further promote her socialist agenda.
  Mr. Speaker, 95 percent of the money in this bill for these schools 
can't even be spent this year, so this bill actually keeps schools 
closed longer.
  Think about that juxtaposition. President Biden has created a crisis 
at America's border. President Biden said America's border is open, but 
in this bill, he keeps schools closed.
  How does that make any sense?
  Again, Mr. Speaker, you go through this bill, and they actually 
inserted language in this bill by dark of night, and I am sure it has 
never been polled. But in this bill, it bans States from cutting taxes, 
if anyone can explain to me how that has anything to do with COVID. You 
look at a State like New York that is losing hundreds of thousands of 
people from gross mismanagement by their Governor and because of high 
taxes to States like Florida, which have no income tax. If the State of 
New York in this bill tries to fix the problems they have created with 
high taxes by trying to bring their State in line, they actually get 
penalized in this bill for cutting taxes.
  This has nothing to do with COVID. We should work together on 
something that helps families get through this, helps gets more 
vaccines in arms, and helps open up our schools.
  Mr. Speaker, this is a failed socialist approach. I urge rejection.
  Mr. YARMUTH. Mr. Speaker, may I inquire how much time remains on both 
sides.
  The SPEAKER pro tempore. The gentleman from Kentucky has 14\1/4\ 
minutes remaining. The gentleman from Missouri has 6 minutes remaining.
  Mr. YARMUTH. Mr. Speaker, I yield 1\1/2\ minutes to the gentleman 
from Virginia (Mr. Scott), the distinguished chairman of the Education 
and Labor Committee and also a member of the Budget Committee.
  Mr. SCOTT of Virginia. Mr. Speaker, I rise in support of the American 
Rescue Plan Act.
  Passing this plan will give schools the resources they need to comply 
with the CDC guidelines to reopen safely and to remain open, and the 
resources needed to make up for lost time in the classroom.
  Passing this plan will help institutions of higher education weather 
this pandemic and provide urgent financial assistance to their 
students. It will help childcare providers to keep their doors open so 
working parents can rejoin the workforce.
  Passing this plan will prevent more than a million retirees from 
losing their hard-earned pensions and avert an economic calamity that 
would destroy countless businesses and cost taxpayers at least $170 
billion.
  Passing this rescue plan will also improve access to affordable 
healthcare during the pandemic, and it will cut child poverty about in 
half.
  Passing this plan will protect vulnerable Americans across the 
country, including families facing financial hardships, older Americans 
trying to stay safe, and survivors of domestic and gender-based 
violence.
  Mr. Speaker, the American people have been calling on us to deliver 
relief and to defeat the COVID-19 pandemic. Today, we come together to 
send a resounding message that help is on the way.
  Mr. Speaker, I urge my colleagues to support the American Rescue Plan 
Act.
  Mr. SMITH of Missouri. Mr. Speaker, I reserve the balance of my time.
  Mr. YARMUTH. Mr. Speaker, I yield 45 seconds to the gentleman from 
Pennsylvania (Mr. Brendan F. Boyle), a distinguished member of the 
Budget Committee.
  Mr. BRENDAN F. BOYLE of Pennsylvania. Mr. Speaker, this is a historic 
day. Among other things, today, in this bill, we will be voting to cut 
child poverty by 50 percent in the United States of America. That is 
just one reason why this is the most popular economic rescue plan in my 
lifetime. I have voted for this bill three times already. The only 
thing better is getting to vote for it a fourth time.
  To the American people: Help is finally on the way.

[[Page H1269]]

  

  Mr. SMITH of Missouri. Mr. Speaker, I just want to make sure. This 
Chamber may not have heard, but under the leadership of President 
Trump, in 2019, we hit the lowest poverty ever--lowest poverty. So 
thank you, President Trump.
  Mr. Speaker, I reserve the balance of my time.
  Mr. YARMUTH. Mr. Speaker, I yield 1\1/2\ minutes to the gentlewoman 
from California (Ms. Waters), the distinguished chair of the Committee 
on Financial Services.
  Ms. WATERS. Mr. Speaker, I thank President Biden and all of the 
Democratic leadership for this wonderful, historic piece of legislation 
that we are voting on here today. This indeed responds to the needs of 
the American people during this pandemic. This is why I came to 
Congress to do this kind of work, and I am so proud to be a Democratic 
Member of Congress at this time.
  This bill not only supports education; it gives stimulus checks to 
put food on the table and unemployment assistance. Small businesses 
will be able to reopen and stay open. Then everybody will have access 
to the vaccines that will be made available because of this bill.
  It has been said more than once that this bill will take children out 
of poverty. They will be able to depend on regular assistance to them 
and their families every month.
  I am so pleased that as the chair of the Committee on Financial 
Services, I have, in my jurisdiction, $77 billion to deal with some 
very critical issues.
  This bill includes critical funding for emergency rental assistance, 
providing $22.5 billion to pay the back rent and future rent payments 
owed by millions of struggling families. That is in urban communities, 
rural communities, Black, White, and Asian. All folks will have access 
to this rental assistance.
  Mr. Speaker, combined with the funding for emergency rental 
assistance I negotiated in the December stimulus package and the $5 
billion for 70,000 new housing vouchers that are included in this 
package, this bill is truly historic and will help people across the 
Nation to remain safely housed.
  Mr. SMITH of Missouri. Mr. Speaker, I yield 3\1/2\ minutes to the 
gentlewoman from the great State of Colorado (Mrs. Boebert).
  Mrs. BOEBERT. Mr. Speaker, I thank the ranking member of the Budget 
Committee, my friend, Congressman Jason Smith, for yielding me time.
  Mr. Speaker, COVID relief, here we go again. The left continues to 
manipulate the English language however it suits their fancy, lying to 
the American people about what is really happening in the swamp.
  American Rescue Plan? Please. President Biden is dropping bombs 
before anybody is getting checks.
  Relief? Where is the relief for moms and dads trying to return their 
children to school?
  This legislation has more funding for Democrat pet projects than it 
does for getting our kids out from behind the screens and back into the 
classrooms.
  Democrats say this money that hasn't been and won't be spent any time 
soon is urgently needed to safely reopen schools. Bull. Many States 
have had their schools open for months now. By one estimate, State 
departments of education have between $53 and $63 billion in Federal 
funds to reopen that is unspent. This bill has another $130 billion, 
but only 5 percent would be spent this school year.
  Democrats should stop using kids' schooling as a bargaining chip for 
more money for teachers' unions. Stop holding our children's education 
hostage for your pet projects and your lobbyist friends.
  What about our seniors? Where is the relief for those who have 
suffered under the draconian leadership of Cuomo, Whitmer, and Newsom?
  This legislation uses COVID like cheap drugstore concealer, masking 
the nasty truth about Democrat spending. This is nothing more than a 
trashy spending spree while doing nothing for those who have suffered 
the most from this China virus.
  With $1 trillion left unspent from previous COVID bills, only 9 
percent of this bill is going to address COVID-related issues. About 45 
percent of it won't be spent until 2022 and beyond.
  It begs the question: Why would Democrats push such a partisan, 
divisive, and, frankly, unhelpful bill?
  Mr. Speaker, the answer can be found on K Street, where lobbyists 
close to Pelosi, Schumer, and Biden are already chilling the bubbly.

                              {time}  1130

  Mr. Speaker, America can see why this legislation will be the first 
COVID bill to receive zero bipartisan support. Americans know this bill 
will benefit States and unions that have been poorly mismanaged; but on 
Main Street, the small businesses will continue to suffer, $90 billion 
to bail out private pension plans, $500 billion to States and 
localities to keep their economies locked down.
  Less than 9 percent of this $1.9 trillion goes to something COVID-
related. Meanwhile, Planned Parenthood gets funding, pensions get 
bailed out, and San Francisco's balance sheets go from red to black. I 
have said it before, and I will say it again: Planned Parenthood can go 
fund themselves.
  If conservatives were in charge, Mr. Speaker, you would see a limited 
and targeted relief plan, while enabling businesses and schools to 
remain open and reigniting our economy. Look at Florida and Texas, that 
have led the way. Never forget, these jobs are essential, and the best 
stimulus package is to reopen.
  Mr. YARMUTH. Mr. Speaker, I yield 45 seconds to the gentlewoman from 
Virginia (Ms. Wexton), a distinguished member of the Budget Committee.
  Ms. WEXTON. Mr. Speaker, we all want to get out of this pandemic and 
back to normal. We want to ensure that our kids can learn safely and in 
their classrooms. We want to get more shots into arms. We want to put 
money directly into the pockets of the Americans in need. We want to 
restore jobs in our communities.
  We have to take action now, and the American Rescue Plan is the best 
way forward. Our colleagues across the aisle want to gaslight the 
American people on this, but they know that this bill has the support 
of over 70 percent of Americans, and there is a reason for that. The 
American Rescue Plan meets the needs of our families and communities 
right now.
  With this bill, we will finally put this pandemic behind us. We will 
cut child poverty in half. We will deliver transformative tax cuts for 
our families, especially working moms. This is a great day because help 
is on the way.
  Mr. SMITH of Missouri. Mr. Speaker, I reserve the balance of my time.
  Mr. YARMUTH. Mr. Speaker, I yield 45 seconds to the distinguished 
gentleman from Texas (Mr. Doggett), a member of Budget Committee.
  Mr. DOGGETT. Mr. Speaker, rescue and relief for those awaiting 
lifesaving vaccines, for struggling small businesses, indebted families 
about to lose their home, for impoverished children, and for those who 
are eager to get their children back in school, survival checks are 
coming.
  And the same Republicans who delayed relief for 7 long months last 
year seem determined to block this lifeline this year. Texas families 
tell me they cannot wait for more of your Republican gamesmanship. Our 
mayors and county judges across Texas, they have been the ones who 
stood alone, shouldering the burden of leadership, after multiple Trump 
failures and outrageous Abbott interference. They need help in 
providing for our communities. That is the relief we will provide.
  Let's preserve the promise of life and liberty for those whose future 
has been dimmed by hardship. Republicans will not again deny the relief 
that we are delivering today.
  Mr. SMITH of Missouri. Mr. Speaker, I yield 1 minute the gentleman 
from Mississippi (Mr. Guest).
  Mr. GUEST. Mr. Speaker, over the last year, Republicans and Democrats 
have worked together on numerous occasions to provide COVID relief for 
the American people. Unfortunately, this bill was not that way. This 
legislation is a completely partisan bill that has yet to receive one 
Republican vote in either the House or the Senate.
  This spending bill will appropriate nearly $2 trillion at a time in 
which we still have $1 trillion in unspent funding from previous relief 
bills. This bill will be passed at a time in which our economy is 
growing, in which unemployment is dropping, in a time which Americans 
are being vaccinated.
  Instead of prioritizing public health needs or focusing on reopening 
our

[[Page H1270]]

economy, reopening our schools, or even securing our border, we will be 
voting to add almost $2 trillion to our national debt; but most of the 
spending is going to fulfill campaign promises and fund the agenda of 
the far left.
  We must reject this partisan bill that even many Democrats admit is 
the most progressive legislation in the last quarter century, and 
Congress must instead focus on working together for the good of the 
American people.
  Mr. YARMUTH. Mr. Speaker, I yield 45 seconds to the gentleman from 
Rhode Island (Mr. Cicilline), a distinguished member of the Foreign 
Affairs Committee.
  Mr. CICILLINE. Mr. Speaker, people often wonder: Does government 
understand what is happening in my life and the family's life?
  Despite the arguments of our Republican colleagues that the pandemic 
has passed, that the economy is fine, and that no relief is warranted, 
the truth is that more than half a million people have died, 4 million 
small businesses have closed, millions of people are out of work, and 
relief is needed.
  The American Rescue Plan will speed up the delivery of vaccines, 
bolster testing and tracing, and expand access to affordable 
healthcare. It puts money--up to $1,400 a person--right into the 
pockets of working people. It extends unemployment benefits and gets 
help to small businesses.
  Today, with President Biden in the White House and Democrats in 
control of the Congress, we can tell the American people that help is 
on the way.
  To listen to my friends on the other side of the aisle, you wonder, 
where do they live, because, according to them, all of this has been 
resolved, the pandemic is gone, people are back to work, and the 
economy has recovered. That is not reality.

  This bill will provide desperately needed relief to those we serve. 
Mr. Speaker, I urge everyone to support the American Rescue Plan.
  Mr. SMITH of Missouri. Mr. Speaker, I reserve the balance of my time.
  Mr. YARMUTH. Mr. Speaker, I yield 45 seconds to the gentleman from 
Michigan (Mr. Kildee), a distinguished member of the Budget Committee.
  Mr. KILDEE. Mr. Speaker, I thank my friend, the chairman of the 
Budget Committee, for yielding.
  Mr. Speaker, I support this legislation and the American people 
support this legislation because it is good for families, for seniors, 
for businesses, and it provides immediate economic relief to the people 
who are struggling right now.
  $2,000 to every American, supported by Democrats and Republicans. 
Speeding up vaccinations, supported by Democrats and Republicans. 
Extending unemployment benefits, supported by Democrats and 
Republicans. Expanding the earned income tax credit and the child tax 
credit, cutting child poverty, supported by Democrats and Republicans.
  I say it is supported by Democrats and Republicans with one 
exception: the Republicans who serve in this Congress.
  Republicans across the country support it. Independents across the 
country support it. Democrats support it. This is the time to act.
  Mr. SMITH of Missouri. Mr. Speaker, I reserve the balance of my time.
  Mr. YARMUTH. Mr. Speaker, I yield 45 seconds to the gentlewoman from 
New York (Ms. Clarke), a distinguished member of the Energy and 
Commerce Committee.
  Ms. CLARKE of New York. Mr. Speaker, I thank the gentleman from 
Kentucky for yielding.
  Mr. Speaker, I rise once again in support of the American Rescue Plan 
Act. This monumental and comprehensive legislation will bring a 
sustained critical relief to the American people: $1,400 in the direct 
payments to the most economically distressed Americans, cutting child 
poverty in half, $26 billion for emergency rental assistance, and $7.25 
billion in new money for the PPP program.
  New York City was the outbreak epicenter of the virus. We experienced 
unprecedented loss and economic devastation. But the American Rescue 
Plan; Brooklyn, New York; and the Nation can look forward to a future 
beyond devastating pandemic.
  No amount of gaslighting, alternative facts, fear-mongering, and 
conspiracy theories will fool the American people. President Biden and 
the Democrats to the rescue.
  Mr. SMITH of Missouri. Mr. Speaker, I reserve the balance of my time.
  Mr. YARMUTH. Mr. Speaker, I yield 45 seconds to the gentleman from 
California (Mr. Khanna), a distinguished member of the Agriculture 
Committee and Oversight and Reform Committee.
  Mr. KHANNA. Mr. Speaker, this bill is historic because it buries the 
myth that the cause of childhood poverty is a lack of character, or a 
lack of hard work, or a lack of love. The bill affirms the simple truth 
that the cause of poverty is a lack of income to cover basic 
necessities.
  No child in America should be deprived of food, of medicine, of 
clothing, or of education because of the accident of birth. That is 
what this bill stands for. It represents and marks an ideological 
revolution on behalf of justice.
  Mr. SMITH of Missouri. Mr. Speaker, I reserve the balance of my time.
  Mr. YARMUTH. Mr. Speaker, I yield 45 seconds to the gentlewoman from 
Florida (Ms. Wasserman Schultz), a distinguished member of the 
Oversight and Reform Committee and the Appropriations Committee.
  Ms. WASSERMAN SCHULTZ. Mr. Speaker, I thank the gentleman for 
yielding.
  Mr. Speaker, to honor the half million Americans who perished in this 
pandemic and rescue the millions still struggling in its fiscal 
chokehold, we must end this national viral nightmare.
  The American Rescue Plan is our best hope and the most ambitious, 
progressive legislation in scope and impact since the Affordable Care 
Act. It delivers direct payments to families, helps our schools safely 
reopen, and ensures small businesses and Main Street stay open. It also 
ramps up testing and vaccine deployments, especially to underserved 
communities.
  This plan's tax changes likely cut child poverty in half. If we want 
kids behind desks, shots in arms, and people in jobs, this American 
Rescue Plan delivers vital relief now and lays a solid foundation for 
the future.
  Thankfully, the misers are no longer in charge, and help is on the 
way.
  Mr. SMITH of Missouri. Mr. Speaker, I reserve the balance of my time.
  Mr. YARMUTH. Mr. Speaker, I yield 1\1/2\ minutes to the gentleman 
from New York (Mr. Meeks), the distinguished chairman of the Foreign 
Affairs Committee.
  Mr. MEEKS. Mr. Speaker, as chair of the House Foreign Affairs 
Committee, I speak in support of the international provisions of the 
American Rescue Plan.
  Pandemics do not respect international borders. COVID-19 won't end in 
America until it is brought under control around the world. The $10 
billion included in this package for international support are a small, 
yet critical, investment in fighting COVID and its effects around the 
world.
  This portion of the bill prioritizes global health, providing more 
that $4.6 billion to relieve overburdened healthcare systems and 
medical workers, and helping governments and multilateral partners 
develop and distribute vaccines.
  To address the humanitarian crises exacerbated by this pandemic, the 
American Rescue Plan provides funding for lifesaving assistance, 
including shelter, food, clean water, and basic medical care. It also 
provides COVID-related relief to refugees, who are already among the 
most vulnerable; and to our multilateral partners, such as the World 
Food Program and UNICEF, who can leverage their other partners and 
their global reach to maximize these dollars.

  These provisions would also provide nearly $1 billion in flexible 
funding for economic support to help ensure that even more need isn't 
created as a result of the economic impacts of COVID, which are already 
severe.
  It will support our diplomats and development professionals, enabling 
them to scale up and adapt to the pandemic, and continue to serve 
Americans and our country's interests around the world.
  The Foreign Affairs provisions represent approximately \1/2\ of 1 
percent of the overall package. These funds support America's foreign 
commitments to the poorest nations least able to tackle the pandemic.
  Mr. SMITH of Missouri. Mr. Speaker, I reserve the balance of my time.

[[Page H1271]]

  

  Mr. YARMUTH. Mr. Speaker, I yield 30 seconds to the gentleman from 
Texas (Mr. Green), a distinguished member of the Financial Services 
Committee.
  Mr. GREEN of Texas. Mr. Speaker, and still I rise, and I rise with 
gratitude and appreciation for the Biden administration. This 
administration did not give up, did not give in. This administration 
has become now a symbol of hope and help for working class people. It 
is time for us to put more emphasis on the workers and less emphasis on 
the billionaire class.

                              {time}  1145

  Mr. SMITH of Missouri. Mr. Speaker, I yield myself the balance of my 
time.
  Mr. Speaker, there is this popular phrase that our Speaker is known 
for that we must pass the bill before we know what is in it. Well, the 
other side also said that you must poll the bill before the American 
people know what is in it. After they figure out what is in this bill, 
they won't like it.
  We have looked at this bill. We have read it.
  Less than 9 percent of all funding of this bill goes for healthcare 
spending to crush the virus and to put vaccinations in the arms of 
Americans. More than 20 percent of this bill goes to policies that harm 
jobs and reduce employment, and $36 billion will be cut from Medicare 
just next year alone because of this bill. Over $360 billion will be 
cut from seniors in 10 years because of this bill.
  Mr. Speaker, when the facts are polled, the American people will know 
that this is a progressive wish list forced down by the Democratic 
Party.
  Mr. Speaker, I yield back the balance of my time.
  Mr. YARMUTH. Mr. Speaker, may I inquire how much time remains.
  The SPEAKER pro tempore. The gentleman from Kentucky has 3\3/4\ 
minutes remaining.
  Mr. YARMUTH. Mr. Speaker, I yield myself the balance of my time.
  Mr. Speaker, this morning there was a really interesting article in 
the Louisville, Kentucky, paper, The Courier-Journal, because yesterday 
the Beshear administration presented to the general assembly the 
numbers that Kentucky was going to experience based on this American 
Rescue Plan, the money that was going to go to the State, the money 
that was going to go to counties and cities, the money that was going 
to go to higher education--half of which has to be used to support 
students in need--and the amount of money that was going to go to help 
children out of poverty.
  The way it was described in this article was that these legislators--
overwhelmingly Republican, our State house is 75-25, and our senate is 
38-9--were stunned and they were excited. One person described it as: 
the excitement was palpable.
  Of course it is. This is life changing for so many constituents of 
theirs. It is life changing for the future of the Commonwealth of 
Kentucky.
  Let me put it this way: We have 4.4 million Kentuckians--4 million 
out of 4.4 million, 92 percent--who will be getting a check, a $1,400 
check, some a little bit less, but most $1,400, and 1.2 two million 
children will become eligible for an extended child tax credit--1.2 
million children. The magnitude of the impact of this bill is truly 
stunning.
  Now, some people will say--and you can infer this, Mr. Speaker, from 
many things the Republicans have said--that none of those people 
deserve the $1,400. They don't need it.
  I hope they all go home and tell those people that they represent, 
you really don't need that $1,400. You haven't suffered because of this 
pandemic. You haven't had to care for a relative or a child who has not 
been able to go to school, and you haven't had any extra expenses 
because of the pandemic. You just don't need it. You are a moderate-
income person. Don't take the $1,400.
  I want to hear that conversation because it is not going to happen. 
As a matter of fact, what we are all concerned about on our side is 
Republicans are all going to vote against this and then are going to 
show up at every ribbon cutting for every project that is funded out of 
this bill, and they are going to puff up their chest and take credit 
for all these great benefits that are coming to their citizens. It is 
okay if they want to take credit for it. It is fine.
  What we are concerned about is that we have finally, in this body and 
in this Congress, risen to the occasion in the context of a terrible 
national disaster.
  What astounds me when I listen to the arguments against this bill is 
that nobody was at fault here. At least nobody out in the country was 
at fault. All these people who are going to get $1,400 didn't do 
anything wrong. All these kids who are going to get raised out of 
poverty certainly didn't do anything wrong. The people who are now in 
food lines in many cities across the country, who never ever would have 
been in a food line before, didn't do anything wrong.
  Who is going to help?
  Do we say this is all survival of the fittest?
  No. We rose to the occasion. We delivered. The American people I know 
support us.
  Mr. Speaker, I urge everyone to support the American Rescue Plan Act 
of 2021, and I yield back the balance of my time.
  Mr. NEAL. Mr. Speaker, I yield such time as I may consume.
  Mr. Speaker, this pandemic has been ruthless. With over half a 
million lives lost, we are a nation in a constant state of mourning. 
Sadly, we cannot take away the pain and the suffering of our friends, 
neighbors, and loved ones. But with this seismic legislation, we are 
delivering much-needed help and relief to millions of our fellow 
Americans.
  In a few minutes, this Chamber will pass and then send to President 
Biden a monumental piece of legislation that will begin to turn the 
tide of an unprecedented health and economic crisis.
  I want to thank Speaker Pelosi for the confidence that she offered to 
the Ways and Means Committee as we wrote most of this legislation.
  In the 33 years that I have served in this House, I don't know that I 
will ever cast a more important vote than what we are about to do and 
of such great consequence in but a few minutes.
  I am immensely proud of the work that the Ways and Means Committee 
members did to make this legislation a reality. We heard the American 
people, and we went big. We proudly contributed substantial solutions 
that will strengthen our recovery from this virus and rebuild our 
economy to work better for all Americans. The Ways and Means Committee 
was responsible for $1 trillion of this expenditure.

  To contain the public health crisis and make health coverage more 
accessible, we are making the largest expansion of the Affordable Care 
Act since it was enacted and which the Ways and Means Committee helped 
to write. We are bringing down costs for jobless Americans saving them 
thousands of dollars in health insurance costs and more. We will also 
include assistance for nursing homes that are desperate to contain this 
virus.
  We are going to help those struggling to stay afloat by putting cash 
in their pockets and simultaneously creating liquidity and demand. For 
the jobless, we extend Federal unemployment benefits to keep them 
afloat for the better days that lie ahead.
  We have made three key tax credits for low- and middle-income workers 
and families more generous, more flexible, and more capable of tackling 
the inequality and concentrated wealth that exists in our country. We 
already know that a key to our recovery will be giving parents the 
tools to go back to work even though their previous childcare may have 
been upended. We will ease their worries by making childcare more 
accessible and indeed more affordable.
  The child tax credit will lift millions out of poverty, and the 
expanded earned-income tax credit will put money into the pockets of 
the lowest-income workers.
  Mr. Speaker, listen to this following statistic: All in all, there 
will be an increase in aftertax income for the poorest 20 percent of 
Americans by increasing their income by 20 percent. That is a 
staggering achievement. It is a life-changing achievement.
  Lastly, we also made a long overdue fix to multiemployer pension 
programs that will protect hard-earned savings of workers, many of whom 
have been on the front lines of this crisis. These

[[Page H1272]]

are people who have played by the rules, served our country in the 
military, and worked day in and day out with the promise of a secure 
retirement not to have it pulled from under them. I would remind all 
that 30 Republicans on two separate occasions have voted for this bill 
as a standalone measure.
  I heard a previous speaker say: This is a bailout. It is a backstop.
  In addition, perhaps that individual didn't understand the PBGC, 
because if we didn't come to the support of these pensions, it would 
take down the Pension Benefit Guaranty Corporation which insures all 
pensions for Americans in the private sector.
  I cannot stress enough--these provisions are going to change lives. 
We are not creating a narrative talking about changing lives, we are 
going to do it with this legislation.
  We are doing the right thing, not only because of what we have been 
saying that we would do for years--this is the moment--but this 
legislation has the support of economists from the left, the right, and 
the center. This is about the power of ideas. But because it is what 
the American people want also, let me be clear: the American people, 
regardless of political affiliation, overwhelmingly support this 
package because they know what is in it is badly needed to get to the 
other side of the crisis.
  I regret that the overwhelming support that I have just described has 
not been translated into unity in this Chamber. This is bipartisan in 
America even if it is not bipartisan in this Chamber.
  Our colleagues on the other side have deemed workers who saw their 
entire industries evaporate perhaps unworthy of this moment. They have 
deemed working parents perhaps unworthy of this moment, and they have 
deemed the working- and middle-class American family perhaps at this 
moment unworthy.
  I don't understand it.
  Instead, there has been a lot of talk about this package being too 
large and too expensive. But if there was ever a time to go big, this 
should be it.
  Shouldn't helping struggling American families be worth the size of 
this bill?
  I seem to recall that my colleagues found that wealthy Americans and 
big corporations were worth the size of their tax cut. So why not 
working- and middle-class families who are facing a health and economic 
crisis unlike anything the Nation has experienced in more than a 
century?
  I actually have some charts that I think highlight the difference 
today. We have two comparisons of who benefits from the American Rescue 
Plan and who benefited in the Tax Cuts and Jobs Act. This is pretty 
apparent and pretty obvious to all who might discern in this moment.
  As you can see, Mr. Speaker, the benefits that my colleagues across 
the aisle will oppose today go directly to working-class Americans.
  However, with the next chart, Mr. Speaker, you can look at their 
package, and it was nearly the same size. By the way, they borrowed 
$2.3 trillion for it. It had overwhelming support from their side of 
the aisle. But look who the benefits went to. The evidence is 
overwhelming as to who the benefits went to.
  This package is nearly the same size as what they did, but the impact 
of what we are about to do will be extraordinary.
  Multiple reports have highlighted how the tax cuts bill did not, as 
proponents claimed, grow the economy or indeed--the great hoax--pay for 
itself. That never happened. Yet they continue to stand behind a law 
that put the powerful and the wealthy first, and they dismiss what we 
are about to do today.
  Hardworking Americans have been for too long left behind, and that 
ends today. This bill will save lives and livelihoods. We will help 
families stay housed, put food on the table, and access affordable 
healthcare. Most importantly, this package will help families avoid 
impossible choices.
  Mr. Speaker, I urge our colleagues to rise to this moment and support 
this important legislation, and I reserve the balance of my time.

                              {time}  1200

  Mr. RICE of South Carolina. Mr. Speaker, I yield myself such time as 
I may consume.
  Mr. Speaker, I would like to remind my friend and my chairman, who I 
have great respect for, Mr. Neal, that the Tax Cuts and Jobs Act was 
one of the pivotal successes of the Trump administration that led to 
the lowest poverty among all Americans that had existed in decades, if 
not ever, and the strongest economy and lowest unemployment among all 
demographic groups.
  Whereas, this plan, this so-called COVID relief plan, is not, in 
fact, a COVID relief plan at all. By far, most of the money goes to 
creating new entitlement programs. You see, my friends on the other 
side of the aisle are more concerned with making the American people 
rely on government programs than they are on creating opportunity for 
them to lift themselves up.
  Mr. Speaker, if you operate a small business trying to get people to 
come back to work, if you are a frontline worker eager to be vaccinated 
and hoping this plan will speed that up, if you are a family attempting 
to educate your children while schools refuse to open, this bill won't 
help you. It leaves you behind.
  My friend, Mr. Clyburn, said last year that this COVID pandemic 
created a great opportunity for Democrats to mold things to their 
vision. Boy, are they delivering.
  My friends on the other side say this bill is popular, and I don't 
doubt it is. I mean, it is certainly good politics to say: Hey, we are 
going to hand you a check for $1,400. Just help us get this across the 
line, and we will give you a check.
  But what they don't talk about is what this bill costs. You see, $1.9 
trillion is $5,487 for every man, woman, and child in this country--
$5,500 for every man, woman, and child.
  What these guys want to do is have the government borrow $5,500 in 
your name, and not just your name, your wife's or your husband's name 
and each of your kids' names. $5,500 they are going through in the 
kitty, but they are going to give you $1,400 of it back, so vote for 
this bill.
  I think we should look a little further than that. I think we should 
look maybe at where the other $4,100 that they are borrowing in your 
name goes. Guess what? That money is going to have to be paid back. It 
is going to be paid back in higher taxes. It is going to be paid back 
in lower productivity. It is going to be paid back in lower government 
services. It is going to be paid back in less opportunity for your 
children and your grandchildren.
  Let's look at where this $4,100 goes.
  $750 of your $4,100 that they are borrowing in your name and each of 
your kids' names goes to paying extra unemployment for people to stay 
home. In fact, it pays people more unemployment than they can make at 
work, in most cases.
  To bail out union pension plans that are chronically underfunded--and 
this problem needs to be fixed, but this plan does nothing to fix the 
problem. They will continue to be chronically underfunded. $177 of your 
$4,100 they are borrowing in your name and not giving back to you goes 
to bail out union pension plans.
  $1,067 of your $4,100 that they are borrowing in your name and not 
giving back to you goes to bail out blue States. In the prior plans, we 
already had money to help States. A lot of the money hadn't been spent 
from the prior plans that we had. But they changed the allocation 
formula in this plan.
  It was based on population, so every State was treated fairly. But 
that is not good enough for places like California and New York that 
are shut down. So they said: I know. Let's add unemployment in there 
because our Governors have shut our States down, and our unemployment 
is higher, and we want more money. We want to take money from places 
like Florida, Georgia, South Carolina, and other States in the Midwest 
that stayed open, and we want to redirect it to California and New 
York.
  So, they threw in unemployment as a criteria. South Carolina, my home 
State, is the third biggest loser. Florida is the biggest loser. We 
lose over $1 billion, and $5.4 billion extra goes to rich California. 
That is $1,067 each of your money.
  K-12 education, colleges, and universities get $500 of your money 
that they

[[Page H1273]]

are borrowing in your name. But guess what? We know you want to send 
your kids back to school, but they don't require that the schools 
actually open. Schools are sitting there closed.
  They are still getting your property taxes. They are still getting 
all the property taxes that normally fund you. But they are going to 
send them another $500 of your money but not require that those schools 
open.
  $34 of your money goes to museums and Native language preservation. 
You are spending $34 of your $4,100 on that.
  Public health organizations, including Planned Parenthood, get $58 of 
your money that they are borrowing in your name and your kids' money 
that they are borrowing in their names. It goes to Planned Parenthood.
  Transportation grants, $128.
  Agriculture includes socially disadvantaged farmers. What does that 
mean, people who have historically been socially disadvantaged? That 
means if you are a White farmer, don't apply.
  Foreign aid gets $30.
  Then, I am lumping all the other progressive priorities of $1,279, 
and with a direct check of $1,400, it adds up to $5,487.
  Mr. Speaker, this bill has had an absurd lack of bipartisanship. My 
chairman, my friend that I respect, says that the Ways and Means 
Committee created this bill. We didn't create this bill. Madam Pelosi 
uses COVID as an excuse to keep us out of town so she can write this 
liberal grab bag.
  We had no hearings on this bill. When we marked it up, there were 
dozens of amendments offered. Not one single amendment was accepted. 
This is an absolute ram job by the Democrats of a menu of liberal 
priorities.
  Mr. Speaker, we can do better. I reserve the balance of my time.

  Mr. NEAL. Mr. Speaker, I yield 1 minute to the gentleman from 
California (Mr. Thompson), who is the chairman of the Select Revenue 
Measures Subcommittee, which plays a central role in tax policy. And 
repeatedly, he assures me that he is of modest income and from 
California.
  Mr. THOMPSON of California. Mr. Speaker, I rise in strong support of 
this legislation.
  This bill is one of the most consequential policies considered by 
this body during my time in Congress. From top to bottom, it provides 
struggling Americans with the relief that they need.
  It provides critical healthcare funding to help crush the virus, 
including funds to continue ramping up vaccinations.
  It provides funds to help small businesses stay afloat, to help 
restaurants keep their lights on, to help families afford health 
insurance, to keep workers employed, and to help kids get back into 
school.
  It bolsters State and local governments and provides emergency 
assistance to the millions of Americans behind on rent. On top of that, 
this bill is projected to cut child poverty in this country in half.
  This is an excellent bill, and I thank my colleagues, the chairman, 
especially, and our partners in the administration for swiftly bringing 
this critical relief to the floor.
  The American people know that help is on the way. I urge my 
colleagues to vote ``yes.''
  Mr. RICE of South Carolina. Mr. Speaker, I yield 1 minute to the 
gentlewoman from West Virginia (Mrs. Miller).
  Mrs. MILLER of West Virginia. Mr. Speaker, I rise today to speak 
against H.R. 1319, Pelosi's progressive payoff, and in support of 
America's gig economy.
  Not only is this a costly bill full of liberal wish-list items that 
do nothing to crush COVID or create jobs, but it also stifles America's 
gig economy at a time when it needs our support the most.
  The gig economy provides flexibility and opportunity to businesses, 
workers, and customers in urban and rural areas. The success of 
America's gig economy is due to the absence of government 
overregulation.
  Let's take a lesson from the gig economy that has flourished and 
scale our response around demand rather than regulation.
  I am giving this bill one star. Our gig economy workers and customers 
deserve the freedom to work and to thrive.
  Mr. NEAL. Mr. Speaker, I yield 1\1/2\ minutes to the gentleman from 
Georgia (Mr.   David Scott), my friend and chairman of the Agriculture 
Committee.
  Mr. DAVID SCOTT of Georgia. Mr. Speaker, let me, first of all, try to 
respond so the American people will know that this money, this $1.9 
trillion, is going to help our Nation survive COVID-19. It is not just 
a disease that is out there. It is a disease that has impacted our 
people.
  Let me tell you what is in this bill: $800 million for food.
  Don't you all know we have a hunger crisis? Don't you know that the 
American people are hungry? They are in record lines--you see them--
miles long every day, trying to get food.
  It has $800 million for food for women, infants, and children. We 
have 13 million of our children and infants going to bed hungry and 
malnourished every single night. You know why? Because of COVID. 
Employment is down; our folks don't have the money to get the food.
  Mr. Speaker, this is why our Agriculture Committee is having hearings 
tomorrow to address hunger, to see what else we need to do.
  And I must respond to this.
  The SPEAKER pro tempore. The time of the gentleman has expired.
  Mr. NEAL. Mr. Speaker, I yield an additional 10 seconds to the 
gentleman from Georgia.
  Mr. DAVID SCOTT of Georgia. He brought up the issue of the Black 
farmers. It is important for you to know that our Black farmers were 
not included in the other pieces, so we got them $4 billion just to 
help them and technical assistance. America needs this.
  The SPEAKER pro tempore. Members are reminded to address their 
remarks to the Chair.
  Mr. RICE of South Carolina. Mr. Speaker, I would remind the gentleman 
that, due to the enormity of this bill, if $800 million of this bill 
goes to food assistance, that represents less than one one-thousandths 
of the total. That is a very tiny, small fraction.
  And the prior bills were done in a bipartisan fashion. I am certain 
we could have worked in a bipartisan fashion if there was any attempt 
to do that. But, in fact, this is just a ram job by the liberals to 
push through a vastly expanding entitlement system.
  Mr. Speaker, I yield 1 minute to the gentleman from Texas (Mr. 
Arrington).
  Mr. ARRINGTON. Mr. Speaker, the American people deserve the truth.
  Over the past year, Republican and Democrat lawmakers have worked 
together to provide temporary and targeted assistance to the American 
people. Five times, we passed bipartisan legislation, totaling $4 
trillion, to help families get back on their feet and our country get 
back to work.
  Which begs the question, Mr. Speaker: Why now are Democrats, who 
control Congress and control the White House, abandoning bipartisanship 
to jam through this partisan legislation without a single Republican 
vote?
  I will tell you why. It is because this is not COVID relief. It is a 
$2 trillion blue State boondoggle and a Trojan horse for their reckless 
partisan policies.
  It is because Speaker Pelosi is throwing your tax dollars at Democrat 
cronies like a float captain throws beads at a Mardi Gras parade: 
bailouts for union pensions, bailouts for cash-flush States like 
California, bailouts for schools that still refuse to open their doors 
to struggling students.
  This massive spending bill, masquerading as COVID relief, will 
bankrupt the country. It will not rescue the country. It will bankrupt 
it and saddle our children with insurmountable debt.
  I urge my colleagues to vote ``no'' on this bill.

                              {time}  1215

  Mr. NEAL. Mr. Speaker, I yield 1 minute to the gentleman from Oregon 
(Mr. Blumenauer), the chairman of the Subcommittee on Trade and a 
valued senior member of the Ways and Means Committee.
  Mr. BLUMENAUER. Mr. Speaker, I appreciate the gentleman's comments 
moments ago.
  This is historic legislation dealing with priorities long neglected. 
The charts that he presented tell it all.

[[Page H1274]]

  The Republicans, with their $1.7 trillion tax cut, primarily for 
people who didn't need it, versus our priorities, dealing with making a 
major impact on child poverty, dealing with health, dealing with our 
local governments being able to survive. This is a reflection of 
Democratic values, and the difference it makes is stark.
  I am proud to vote in favor of this recovery act. I am proud of what 
it is going to do for people who need it most. The contrast between 
Democratic priorities and what the Republicans did when they used 
reconciliation could not be more stark.
  I appreciate the gentleman illustrating it, and I hope that the House 
will approve this measure.
  Mr. RICE of South Carolina. Mr. Speaker, I yield myself such time as 
I may consume.
  I agree that the priorities could not be more stark, when the Tax 
Cuts and Jobs Act led to the most successful economy in decades, if not 
ever, and the lowest unemployment among African Americans, Hispanics, 
and women in the history of the United States. Whereas, this bill just 
represents a massive expansion of our entitlement system.
  Our priorities are to get people to work. The Democrats' priorities 
are to get people hooked on the government, to make them reliant on 
government checks.
  Mr. Speaker, I yield 2 minutes to the gentleman from Ohio (Mr. 
Wenstrup).
  Mr. WENSTRUP. Mr. Speaker, I rise today to oppose this solely 
Democrat payoff spending bill.
  I will agree with my colleagues, it is historic. I agree with my 
colleagues, it is consequential. There is no doubt about it. I am sure 
that with $1.9 trillion, somebody will be helped. I am quite sure of 
that. But the next generation of Americans are not going to be 
thankful.
  Let's be honest with the American people. This is not a COVID relief 
bill. Members of this body came together four times last Congress and 
passed legislation that actually provided relief to our constituents. 
This bill is so incredibly far away from that, as Republicans have been 
completely frozen out of this process.
  Mr. Speaker, what is the result? Only 9 percent goes towards 
defeating the virus.
  $1.5 billion for Amtrak, which is already sitting on $1 billion in 
unspent aid. Maybe riding Amtrak is a good place to socially distance. 
Maybe that is the reason.
  $50 million for environmental justice grants, Mr. Speaker. That 
doesn't educate our children.
  Roughly $1 trillion on other liberal pet projects, when we have $1 
trillion from the previous bipartisan bills that has been left unspent.
  Can someone explain what that has to do with COVID relief? Anybody?
  If Members are serious about directly addressing the medical and 
economic challenges our country faces, like getting businesses open, 
getting students back to school, getting vaccines to Americans who want 
them, I will work with anyone in this body to do so. You know 
Republicans will, because we did several times until Democrats ignored 
us this Congress.
  Please, let's not pretend this bill is about COVID relief. That 
simply is not true.
  Mr. NEAL. Mr. Speaker, I yield 1 minute to the gentleman from 
Connecticut (Mr. Larson), chairman of the Subcommittee on Social 
Security and tireless champion of ensuring the delivery of stimulus 
checks to low-income retirees.
  Mr. LARSON of Connecticut. Mr. Speaker, I want to thank President 
Biden for his science-based efforts in defeating this virus and his 
unrelenting focus on putting American families back on their feet.
  The American Rescue Plan meets the moment and fulfills that old adage 
that help is on the way.
  This bill gets shots into arms, money into people's pockets, and 
provides their communities, and especially our schools, with the relief 
that they need.
  In Connecticut, 1.5 million working families will receive $4 billion. 
This relief is felt by those families--I say to my colleagues--as those 
families sit at the kitchen table and look across at each other and 
talk about their day-to-day needs and what needs to be met, Mr. 
Speaker.
  And so this bipartisan relief package that we have put forward--and I 
say bipartisan, because when you talk to the general public and when 
you talk to the people that need this relief directly, you see that 
more than 70 percent of Democrats, Republicans, and the unaffiliated 
support this bill.

  Mr. RICE of South Carolina. Mr. Speaker, what my friends across the 
aisle are saying is: Here is your $1,400 check, but don't look at what 
I am doing behind your back with the other $5,500 I am borrowing in 
your name and in the names of each of your children.
  Mr. Speaker, I yield 1\1/2\ minutes to the gentleman from New York 
(Mr. Reed).
  Mr. REED. Mr. Speaker, I don't need a sheet of paper to express my 
words here today.
  I rise in objection to this bill, because this bill is being passed 
on the backs of 500,000 plus of our fellow American citizens' deaths, 
under the guise that you are passing a bill on a partisan basis, on 
their souls, in order to do COVID relief. This isn't relief. This is 
because you guys won the majority.
  I am speaking to the American people, to speak truth.
  You won the majority, you took the opportunity to put forth an 
agenda, and you didn't include bipartisan support.
  I had one simple amendment on this bill. $1,400 is going to go to 
convicted child molesters in State prisons. What is that doing to 
stimulate the economy? Why does a child molester, who is sitting in 
State prison, need $1,400 to buy cigarettes or play video games in 
State prison? That is your priority. That is what you put in this bill. 
You didn't even debate our bipartisan amendment to try and have that 
included.
  Let's be honest with the American people. You are playing politics. 
You are carrying forward an agenda. I get it. You won the election. But 
this is an emergency. This is a virus that is killing our fellow 
American citizens.
  We put together $4 trillion worth of relief to the American people on 
a bipartisan basis. We should have done it again, and you didn't. It is 
wrong. That is why I say no to this bill.
  The SPEAKER pro tempore. Members are again reminded to direct their 
remarks to the Chair.
  Mr. NEAL. Mr. Speaker, the gentleman from New York, my friend, knows 
that that decision was rendered by a federal judge, not by this 
Chamber.
  Mr. Speaker, I yield 1 minute to the gentleman from New Jersey (Mr. 
Pascrell), chairman of the Subcommittee on Oversight, who has led on a 
number of provisions, including extending the earned income tax credit 
to Puerto Rico.
  Mr. PASCRELL. Mr. Speaker, a lot of people are waiting to get this 
done today. It is up to us to help Americans who can't buy their 
groceries or pay their rent and are not in prison.
  It is up to us to protect seniors in nursing homes.
  It is up to us to ensure that every American has quality health 
insurance and is able to get vaccinated.
  These are Congress' burdens, our burdens.
  I am voting yes, because Ingrid from Rutherford told me it would help 
her pay the rent or utilities. How can I say no to that?
  I am voting yes, because Bradley from Fort Lee told me that a new 
stimulus check was the only way he could get help for his kids until he 
finds work. I am voting yes for that.
  Our cities and States are being bled into bankruptcy. They 
contemplate cuts to public safety in schools that will be felt for a 
generation without us acting.
  Americans are crying out for help, Mr. Speaker. Can you hear them? 
They have given us the burden to act. Today, we are going to deliver. 
We should be happy today. We should not be angry.
  Mr. RICE of South Carolina. Mr. Speaker, I yield 2 minutes to the 
gentleman from Illinois (Mr. LaHood).
  Mr. LaHOOD. Mr. Speaker, I rise today in opposition to the Democrats 
so-called COVID relief bill.
  Congress' focus should be specifically dialed in on crushing this 
virus, creating jobs, and getting our economy back open.
  Unfortunately, this package falls well short.

[[Page H1275]]

  As we battled the COVID pandemic over the last year, the economic 
stress placed on communities that I represent in central and west-
central Illinois has been immense.
  Congress acted five times in a bipartisan way over the last year, 
creating over $3.7 trillion to help keep businesses and workers afloat 
and support the healthcare community, all of which we supported.
  As of today, more than $1 trillion of those budgetary resources is 
still available, including money for State and local governments, small 
businesses, and schools.
  Congress can do more to support the economic recovery from COVID, but 
our efforts must be targeted.
  We cannot spend our way out of this crisis.
  In Illinois, we have seen the negative impact of the tax-and-spend 
agenda that put our State on the path to economic disaster.
  The proposed stimulus plan by the Biden administration will impose 
new, burdensome costs, regulations, and rules on small businesses, 
making the recovery even more difficult.
  It is disheartening that, following calls for unity in his 
inauguration, President Biden's first major legislative agenda item was 
partisan and specifically designed not to allow Republican input.
  Instead of rewarding fiscally irresponsible States with huge 
bailouts, Congress should work to incentivize growth, focus on job 
creation and vaccine distribution.
  To generate a strong economy, we need to get government out of the 
way, open our communities, and enable Americans to thrive.
  Mr. NEAL. Mr. Speaker, I yield 1 minute to the gentleman from 
Maryland (Mr. Hoyer), the distinguished majority leader of our House.
  Mr. HOYER. Mr. Speaker, some of us have been here for some period of 
time. Some of us have heard this debate before. My friend, Mr. Reed, 
from New York, opined, and others have opined, about how we passed 
a number of bipartisan bills, five to be exact. March 4, March 14, 
March 27, April 24, and then we had a hiatus, because the majority 
leader of the Senate said we ought to take a break and see what 
happens, and the minority leader of the House said the same thing. So 
we didn't take any action. Frankly, tens of thousands of people died--
hundreds of thousands of people died.

  Now, I point out that we have acted five times: 415-2, 363-40--a 
voice vote on the CARES Act, $2 trillion--388-5, and 359-53.
  Now, if you include the CASH Act, which we passed, because the 
President, i.e., Mr. Trump, said we needed more money for people, so we 
passed the bill and 44 Republicans voted for that one as well.
  Now, there is only one thing that has changed since we passed those 
first five bills. We now have a Democratic President and not a 
Republican President. That is the only thing that has changed.
  The need is there. The virus is still with us. The economy is 
struggling. But now we have a Democratic President, so I expect zero of 
you to vote for this.
  Excuse me, Mr. Speaker. Mr. Speaker, I expect zero Republicans to 
vote for this bill.
  Why do I expect that? Because I was here in 2009 when, under George 
Bush, we went into the deepest recession this country has seen since 
the Great Depression.
  Very frankly, Mr. Speaker, we passed two major pieces of legislation 
to deal with that recession. One was called TARP, the Troubled Asset 
Relief Program. A Republican President and Democrats passed that bill. 
Only a third, Mr. Speaker, of the Republicans would support President 
Bush.

                              {time}  1230

  You can shake your head, but you look at the Record, that is the 
fact. That is the fact.
  Democrats supported the request of a Republican President because we 
thought it was in the best interests of the country and our people. And 
the only reason it passed this House is because Democrats, 172 of us, 
stood up with George Bush and voted for that program. And it was a bad 
vote for us. It was the right thing to do, but politically it was a bad 
vote.
  How sad, Mr. Speaker, I think it is that we passed five bipartisan 
votes with a Republican President. Now the President is different, and 
we don't want to give him any credit, so we are going to cut off the 
nose of the American people to spite the face of America.
  Mr. Speaker, the Democratic majority in the Senate has taken action, 
passing an amended version of the American Rescue Plan that this House 
approved on February 27. The version they sent us back reflects the 
same commitment demonstrated by this House to take the big and bold 
action demanded by the American people and overwhelmingly supported not 
just by Democrats, but by Republicans.
  The Republicans outside this House support this bill. Only the 
Republicans inside this House, unanimously apparently, oppose this bill 
while some 60 percent of the Republicans in America polled say, ``We 
are for this bill.''
  But we have a Democratic President, I get it. President Biden's plan 
is reflected in this legislation. It says President Biden's plan, but 
this is our plan. This is a plan we built over a year of tough debate, 
long debate, substantive debate and discussion on both sides of the 
aisle, and in a bipartisan fashion passed those five bills.
  This bill is consistent with the measures we passed last year to 
confront the challenges to our public health and economic well-being. 
It achieves a number of critical goals: It puts vaccines into 
Americans' arms; it will put money in Americans' pockets; it will put 
children back in classrooms; it will put millions of Americans back to 
work and reopen businesses safely; and it will put at ease the 
frontline and essential workers who are in the public sector, like 
teachers, the first responders, by ensuring that State, local, Tribal, 
and territorial governments can keep them employed.
  Mr. Speaker, the American people overwhelmingly support this 
legislation, with more than three-quarters in favor of its enactment, 
according to a Morning Consult poll from March 3rd. I would like to see 
some of the NRCC polls because I think they give the same message. But, 
of course, maybe those people polled didn't realize there was a 
Democratic President. Heaven forbid that we vote for something that a 
Democratic President wants.
  Mr. Speaker, I put our party up to any kind of analysis in terms of 
our bipartisan support for Republican Presidents when we thought it was 
in the best interests of the country. Nearly 6 in 10 Republicans want 
to see this bill passed.
  Listen to your people. I am surprised that more of our Republican 
colleagues are not planning to vote for this legislation. I hope they 
will do so. I hope they will do so because I think it is in the best 
interests of our Nation, of our families, of our individuals, of our 
businesses, of our economy. I hope they will join Democrats in taking 
action to help the nearly 10 million Americans who are out of work 
compared to this time last year.
  We waited. This is what happened. I hope they will also join 
Democrats in voting to extend expanded unemployment insurance benefits 
that would otherwise lapse for more than 11 million families this 
weekend and to make good on our promise to send another round of $1,400 
stimulus checks to most Americans.
  What are they going to do with that check?
  They are going to put it in the economy, and it is going to grow the 
economy and create jobs.
  And I hope they will join us in supporting a massive effort at 
deploying vaccines and testing so we can defeat this virus.
  The American Rescue Plan means an end to the failed approach of 
hitting the pause button. It didn't work. It is time to hit the start 
button. It is time to start Building Back Better through bold action. 
That is a political slogan. I like it. I have a Make It In America 
slogan myself.
  But this is not about slogans. It is about investment in our country, 
in our economy, and in our people, our families, our children, and, 
yes, the most vulnerable among us. That is what my faith teaches me to 
do. This is a vote to face our challenges with all of our strength and 
resolve. This is a vote to have each other's backs as fellow Americans 
in this time of difficulty.

[[Page H1276]]

  Mr. Speaker, with our votes today, we can send this legislation to 
President Biden so he can sign it into law and get the help that 
America and Americans need.
  Mr. RICE of South Carolina. Mr. Speaker, I would remind my friend, 
the majority leader, that the reason that this bill is not bipartisan 
is there has been no effort to make it bipartisan.
  There have been zero committee meetings on this. Ms. Pelosi uses 
COVID as an excuse to keep us away from Washington so that she can 
write these liberal grab bag bills on her own. There were no hearings 
on this in the Ways and Means Committee or I don't think any other 
committee. I am sure we could have found a bipartisan response to this, 
but instead they chose, because they have the majority now, to ram 
through their list of liberal priorities in a massive expansion of the 
entitlement system under the guise of COVID relief.
  Mr. Speaker, I yield 1 minute to the gentleman from Georgia (Mr. 
Clyde).
  Mr. CLYDE. Mr. Speaker, I rise today in strong opposition to the 
Senate amendment to this payoff package.
  According to the Treasury, at the end of 2020, $46 billion provided 
to States in the CARES Act pandemic relief funding remained unspent. 
And this payoff package provides them an additional $360 billion.
  The partisan formula used will direct hundreds of millions more to 
liberal States like California and New York. That is because the 
formula is determined by the State's population of unemployed people. 
States that enacted stricter lockdowns with the heavy hand of 
government saw higher unemployment rates and, therefore, will get more 
money.
  I will also highlight the racist socially disadvantaged farmers and 
ranchers provision. This provision should be a clear violation of the 
Civil Rights Act of 1964, and I call on the Department of Justice to 
investigate it if it becomes law. It is shameful and, in my opinion, 
illegal. I cannot justify conditioning relief based on race and 
ethnicity. This is not equality under the law. Federal aid dollars 
should be colorblind, and this bill puts the Federal Government in a 
precarious position.
  Mr. Speaker, I urge my colleagues to vote ``no'' on this relief 
package.
  Mr. NEAL. Mr. Speaker, I am glad Mr. Hoyer also pointed out that many 
of us did support President Bush's rescue package. I voted for it 
twice.
  We met with Hank Paulson, the Secretary of the Treasury, in the Ways 
and Means Committee library, and he said, ``You have to do this.'' We 
followed suit and supported it.
  It has come to my attention that there is some uncertainty about the 
effective date of one of the provisions in the American Rescue Plan Act 
of 2021. In section 9706 of the bill, we allow single-employer pension 
plans to measure their liabilities by using interest rates that are 
closer to historical norms, rather than the low interest rates that are 
in effect today in part because of the pandemic. This provision will 
enable both plans and participants to weather this crisis far better. 
I'd like to clarify an issue relating to the effective date of this 
provision. Plans can choose to have the provision apply starting in 
2020. In addition, plans can elect to have the provision apply starting 
in 2022, so that it does not apply until 2022. It also is our intent 
that plans can elect for the provision to apply starting in 2021. We 
believe that is the right interpretation of the language of the bill. 
We want to give plans the maximum flexibility in this regard so that 
tomorrow's retirees can achieve a secure retirement. My staff has run 
this interpretation by the staff of the Joint Committee on Taxation and 
they also agree that an election to have the interest rate smoothing 
apply starting in 2021 is permitted by the language in the American 
Rescue Plan Act of 2021.
  Mr. Speaker, I yield 1 minute to the gentleman from Illinois (Mr. 
Danny K. Davis), the chair of the Worker and Family Support 
Subcommittee, who has been a champion for the expanded childcare credit 
in this legislation.
  Mr. DANNY K. DAVIS of Illinois. Mr. Speaker, this is the day that 
millions of Americans have been waiting for, and now it is here.
  This is the day that we get serious about cutting child poverty in 
half, about putting millions of doses in the arms of people, 
vaccinations that they will get.
  This is the day when individuals know that their unemployment check 
is coming. They have hope because now they can pay their rent, pay the 
mortgage, buy the baby milk, get the automobile repaired.
  This is the day that the pastor at my church would say that the Lord 
has made, let us rejoice and be glad in it. I say this is the day that 
we restore the economy of America and save our Nation.
  Mr. RICE of South Carolina. Mr. Speaker, I would respond to the 
comments of my friend, the chairman of the Ways and Means Committee 
when he said that he voted in favor of the bill when Hank Paulson came 
over and said it is something we needed to do, as opposed to this bill, 
which President Obama's former director of National Economic Council 
warned about consequences of this bill for the value of the dollar and 
financial stability because of the excessive borrowing that we are 
doing.
  Again, folks back home, we are borrowing $5,500 in your name, in your 
wife's name, in your children's name, and giving you $1,400 of it.
  President Biden's chief of staff boasted about this bill that this is 
the most progressive domestic legislation in a generation. So it is no 
surprise, Mr. Speaker, that there is no bipartisan support for this 
bill.
  Mr. Speaker, I reserve the balance of my time.
  Mr. NEAL. Mr. Speaker, I yield 1\1/2\ minutes to the gentleman from 
New Jersey (Mr. Pallone), the chairman of the Energy and Commerce 
Committee.
  Mr. PALLONE. Mr. Speaker, I heard some of the Republican Members say 
they want to fight the virus, yet they are voting ``no'' on this bill. 
I would say they should do the opposite. If they want to fight the 
virus, they should be voting ``yes'' on this bill.
  Unlike under President Trump, when there was no national plan to 
fight the virus, under President Biden, for the first time we have a 
national plan to fight the virus that does not force States and local 
governments to compete with each other for testing, contact tracing, 
and medical supplies.
  The American Rescue Plan will support the national effort to ramp up 
distribution and administration of lifesaving COVID-19 vaccines, as 
well as the implementation of a national testing strategy that will 
help us quickly track and contain the virus. It also includes the 
largest expansion of healthcare coverage since the passage of the 
Affordable Care Act, including lower monthly premiums for millions of 
Americans and a coverage expansion for millions under Medicaid who are 
currently uninsured.
  Mr. Speaker, the American Rescue Plan lives up to its name. It 
rescues families by providing critical utility bill assistance so they 
can keep their lights on, the heat working, and the water running. It 
rescues kids by boosting internet connectivity to bridge the digital 
divide and close the homework gap.
  Mr. Speaker, the American people are hurting. This legislation will 
rescue our families, our communities, and our Nation as we continue to 
confront this devastating pandemic and the ongoing economic crisis. It 
is time to act, and this is the bill to bring us forward.
  Mr. RICE of South Carolina. Mr. Speaker, I reserve the balance of my 
time.
  Mr. NEAL. Mr. Speaker, I yield 1 minute to the gentlewoman from 
California (Ms. Sanchez), who was a lead supporter of expanding the 
child tax credit and a longstanding advocate for helping laid-off 
workers through COBRA.
  Ms. SANCHEZ. Mr. Speaker, I rise today to support the American Rescue 
Plan, and I want to thank Chairman Neal for his work to ensure that 
this package keeps our promises.
  This rescue plan is transformative. It is the biggest investment in 
American families in a generation.
  It puts shots in arms, money in pockets, children back to school, and 
people in jobs.
  It invests in research, development, and production to get vaccines 
out to all Americans.
  It helps keep people in their homes and apartments.
  It puts food on the tables of families who are experiencing hunger.
  It supports 27 million children with an expanded child tax credit.
  It helps more than 17 million workers through the earned income tax 
credit.
  It lowers healthcare costs and helps families keep their health 
coverage

[[Page H1277]]

through a provision in the bill that I coauthored with Congresswoman 
McBath.
  A vote for this bill is a vote for investing in the dignity of 
America's families. I urge my colleagues to vote ``yes'' on this relief 
package.

                              {time}  1245

  Mr. RICE of South Carolina. Mr. Speaker, I reserve the balance of my 
time.
  Mr. NEAL. Mr. Speaker, I yield 1 minute to the gentlewoman from 
Alabama (Ms. Sewell), a member of the Ways and Means Committee, who has 
been a powerful voice for home-visiting programs and the help they 
provide to pregnant women and children.
  Ms. SEWELL. Mr. Speaker, today is a day of great progress and great 
promise. I rise today to urge my colleagues to vote in favor of the 
American Rescue Plan.
  The American Rescue Plan will save lives and livelihoods. It will put 
vaccines in the arms of Americans and provides $20 billion in a 
nationwide vaccine plan.
  It also puts children safely back in schools with a nearly $130 
billion investment. It will put money in people's pockets by delivering 
$1,400 stimulus checks, as well as expand reliable childcare and 
affordable healthcare. It will extend unemployment benefits to 18 
million Americans and so many Alabamians that I represent.
  It will put people back to work by providing critical support for the 
hardest hit small businesses, expanding PPP eligibility and much more. 
It will give lots of needed money directly to localities, to local 
cities and counties. In fact, $472 million of direct funding will come 
to the State of Alabama in my district.
  Mr. Speaker, I want my constituents to know and all Americans to know 
that help is indeed on the way.
  Mr. RICE of South Carolina. Mr. Speaker, I would point out to my 
friend from Alabama that because of the change in the allocation 
formula in this bill, relief for States--from the prior COVID relief 
bills--now this formula will focus on the unemployed; therefore, places 
that have shut their economies down and hurt their citizens 
economically will get more money than places who haven't.
  As a result, Alabama is the fourth or fifth largest loser in this 
bill in State and local government recovery money. Alabama will lose 
about $890 million, almost $1 billion, and that works out to 
approximately $178 lost for every man, woman, and child living in 
Alabama.
  Mr. Speaker, I reserve the balance of my time.
  Mr. NEAL. Mr. Speaker, I yield 1 minute to the gentlewoman from 
Washington (Ms. DelBene), a member of the Ways and Means Committee, who 
has been a tireless champion for this legislation's historic expansion 
of the child tax credit.
  Ms. DelBENE. Mr. Speaker, I rise today in support of the American 
Rescue Plan, a bill that will deliver crucial relief to millions of 
Americans who have been struggling for far too long.
  The pandemic has caused economic uncertainty, hardship, and turmoil. 
An estimated 8 million people have fallen into poverty during this 
crisis making the need for relief even greater.
  This bill includes an antipoverty measure I have fought for: An 
expansion of the child tax credit. The expansion will provide increased 
payments to help families pay bills and buy essentials. The expansions 
in this bill are estimated to cut child poverty in half. This will 
transform the lives of many families and children.
  As chair of the New Democrat Coalition, I am working to make the 
child tax credit permanent with Representatives DeLauro and Torres. 
Democrats are united around our shared goal to rebuild the middle class 
and make some of the biggest antipoverty reforms in a generation.
  I welcome my colleagues on the other side of the aisle to join us. 
Lifting children out of poverty should not be partisan.
  The American Rescue Plan will get our economy back on track and crush 
the virus. I urge my colleagues to vote ``yes'' on this critical 
legislation.
  Mr. RICE of South Carolina. Mr. Speaker, I would remind the 
gentlewoman that we are borrowing $5,500 for every man, woman, and 
child in the entire country with this $1.9 trillion bill and that we 
are using that money to expand entitlement programs, including the 
child tax credit.
  Well, who is going to end up paying back that $5,500 per person? It 
is going to be the very children that we are professing to help today.
  Mr. Speaker, I reserve the balance of my time.
  Mr. NEAL. Mr. Speaker, I yield 1 minute to the gentlewoman from 
Massachusetts (Ms. Clark), a champion of all things Massachusetts.
  Ms. CLARK of Massachusetts. Mr. Speaker, I thank the gentleman for 
yielding and for your incredible work and that of your committee.
  A few weeks ago, my colleagues across the aisle were animated in 
their support of fairness for women. So here is the moment to dispel 
any doubts that that was just a disingenuous defense of bigotry and 
truly help American women by supporting this transformative 
legislation.
  Women have been on the front lines of this crisis. Over two million 
women have been pushed out of work while fighting to keep their 
families fed, healthy, and housed. Because of this pandemic, women's 
participation in the workforce is at a 33-year low.
  A vote ``yes'' for the American Rescue Plan is a vote to say vaccines 
can get into the arms of teachers and our frontline workers. That 
direct checks will go to 85 percent of Americans. An expanded child tax 
credit will cut child poverty in half. Unprecedented childcare funding 
will directly benefit its workforce made up of 95 percent women.
  Vote ``yes'' for women. Vote ``yes'' for families. Vote ``yes'' for a 
more equitable future.
  Mr. RICE of South Carolina. Mr. Speaker, I reserve the balance of my 
time.
  Mr. NEAL. Mr. Speaker, I yield 1 minute to the gentleman from 
Virginia (Mr. Beyer), a valued member of the Ways and Means Committee, 
who played a central role in shepherding this legislation through 2 
days of Ways and Means consideration.
  Mr. BEYER. Mr. Speaker, I thank the gentleman for yielding.
  Mr. Speaker, my vote today for the American Rescue Plan will be the 
most consequential vote I have ever cast.
  Today, we show that democracy works.
  Today, we make available all the resources needed to end a pandemic 
that has killed 527,000 Americans.
  Today, we lift millions of American children out of poverty.
  Today, we make the investment to get our children back to school 
safely.
  Today, we authorize economic income payments to millions of our 
citizens behind on their rents and car payments and unable to buy 
groceries.
  Today, we extend unemployment insurance for the 10 percent of 
Americans still out of work because of the virus.
  Today, we send national help to those State and local governments who 
employed the heroes who provide our quality of life: police, 
firefighters, teachers, child protective service workers, sanitation 
workers, and many others.
  And, today, we reject the social Darwinism of our Republican friends. 
We reject the ethic of every man, woman, and child for themselves.
  Mr. Speaker, I am proud to vote for this bill today.
  Mr. RICE of South Carolina. Mr. Speaker, I reserve the balance of my 
time.
  Mr. NEAL. Mr. Speaker, I yield 1 minute to the gentleman from 
Pennsylvania (Mr. Evans), a member of the Ways and Means Committee, who 
has been a leader on expanding the earned income tax credit.
  Mr. EVANS. Mr. Speaker, I thank the gentleman for yielding.
  This act is big and bold, and it begins to keep our promise to Build 
Back Better. This is a historic bill, a policy revolution.
  It includes: cutting child poverty in half, expanding the earned 
income tax credit for our essential workers, and saving people's 
pensions.
  It means a shot in the arm, returning kids to school safely, and more 
people back in jobs.
  My constituents in Philadelphia feel it is needed now. This is 
something we all should be working on together.
  I thank the chairman of the Ways and Means Committee and all of the

[[Page H1278]]

staff for working on this very important bill. This is something that 
is long overdue, and I am glad to be part of it.
  Mr. RICE of South Carolina. Mr. Speaker, I reserve the balance of my 
time.
  Mr. NEAL. Mr. Speaker, I yield 1 minute to the gentleman from 
California (Mr. Panetta), a member of the Ways and Means Committee, who 
was one of the loudest voices for expanding the employee retention tax 
credit and a leader on all provisions that will improve care for 
nursing home residents.
  Mr. PANETTA. Mr. Speaker, 1 year ago this week we left Congress early 
because of COVID-19. Since then our entire way of life has been upended 
with the worst pandemic in a century, where at times we weren't taming 
this COVID tiger, we were just riding it.
  Yet, despite that rough ride, we did our job in Congress with five 
massive relief bills that kept the economy afloat, the poverty rate 
flat, and put us in the position where right now we are neck and neck 
in this race between injections and infections.
  Yet my colleagues on the other side want to slow us down by voting 
``no,'' claiming process or price or pork or politics.
  Well, I support the American Rescue Plan, not just because we need to 
speed up our response but because this bill is about people; their 
health, their vaccines, their jobs, their businesses, their local 
governments, and getting our kids back to school safely.
  So let's do our job. Let's defeat this disease. Let's win this race 
by voting ``yes'' on the American Rescue Plan.
  Mr. RICE of South Carolina. Mr. Speaker, I would remind my friend 
that only about 9 percent of this bill actually goes to speed vaccine 
production and delivery around the country. And if more of that were 
occurring in this bill there may be more bipartisanship.
  This bill is a misnomer called a COVID recovery act when, in fact, it 
is just an expansion of entitlements that will make people more 
dependent on the government and will lessen their opportunity and heap 
debt on our children and our grandchildren.
  Mr. NEAL. Mr. Speaker, I yield 1 minute to the gentleman from 
California (Mr. Gomez), a valued member of the Ways and Means 
Committee, who fought hard to ensure that all mixed-status families are 
eligible to receive the economic impact payments and emergency 
assistance under this legislation.
  Mr. GOMEZ. Mr. Speaker, I represent Los Angeles, California, 
considered by many as one of the epicenters of the COVID-19 pandemic.
  In my district working families are struggling to pay bills, small 
businesses are trying to stay afloat, and countless others are doing 
everything they can to keep a roof over their heads.
  They need us to pass the American Rescue Plan.
  Throughout California, essential workers, many of them Black and 
Latinos, are keeping our economy running. Frontline healthcare workers 
are exhausted from caring for their patients day after day, month after 
month during this pandemic, and local organizations are distributing 
food every single day to those in need. They need us to pass the 
American Rescue Plan.
  Across the country people are terrified that they or a loved one will 
get COVID-19 before being vaccinated and end up in the hospital or 
dead. They are scared that the American Dream is drifting further and 
further away. They need us to pass the American Rescue Plan.
  That is why 75 percent of Americans support this plan. Democrats, 
Republicans, independents from red States and blue States, they are 
urging us to pass this plan, and they are urging their Representatives 
to listen to them. They are urging my colleagues on the Republican side 
of the aisle to not turn a deaf ear to their cause and do the right 
thing and vote with Democrats to pass this bill.

  Mr. RICE of South Carolina. Mr. Speaker, I reserve the balance of my 
time.
  Mr. NEAL. Mr. Speaker, I yield 1 minute to the gentleman from New 
York (Mr. Suozzi), a member of the Ways and Means Committee, who has 
been a champion for provisions to shore up the multiemployer pensions.
  Mr. SUOZZI. Mr. Speaker, the other side of the aisle is peddling a 
false narrative. This bill is not loaded with pork. It is not a blue 
State bailout.
  It is a comprehensive plan to help people crushed by the virus beat 
the pandemic into the ground and ensure a rapid economic recovery.
  Yet my friends across the aisle and their cable news and social media 
enablers continue to promote fake news.
  Let's set the record straight. It is true that 9 percent--their 
favorite talking point--9 percent, or $171 billion is for vaccines, 
testing, and other healthcare infrastructure.
  Well, what about the other 90 percent? $424 billion for $1,400 
stimulus checks, $350 billion for struggling State and local 
governments, $246 billion for unemployment insurance, $219 billion for 
children and childcare so parents can return to work, $178 billion to 
help reopen schools, $109 billion for farmers and small businesses, $28 
billion for restaurants and live venues, $40 billion for renters and 
homeowners who need assistance.
  Let's pass this bill. Stop the phony-baloney talking points and get 
the American people the relief they need.

                              {time}  1300

  Mr. RICE of South Carolina. Mr. Speaker, I yield myself such time as 
I may consume.
  Mr. Speaker, I would remind my friend that what we are doing here is 
waving a $1,400 check in front of our constituency and saying, ``Look 
at this,'' but we are like the Wizard of Oz, ``Don't look at what is 
going on behind the curtain,'' because what we are doing with this $1.9 
trillion bill is borrowing $5,500 for every man, woman, and child in 
this country.
  We are giving them $1,400 so it is palatable to them. We are giving 
them a little sugar. We are not reminding them about the $4,100 other 
dollars that we are borrowing in their name, of which $1,067 goes to 
bail out blue States like New York and California.
  Mr. Speaker, $177 of their money, of that $4,100, goes to bail out 
union pension plans; $750, folks back home, of your $4,100 that we are 
borrowing in your name and your wife's name and your kids' names is 
going to extend unemployment benefits to pay people more to sit home 
than they can make at work; $34 goes to museums and Native American 
language preservation; $393 goes to K-12 and $120 to colleges and 
universities, of your money, each of your money, and there is no 
requirement that they reopen; $58 goes for public health organizations, 
including Planned Parenthood.
  Mr. Speaker, this bill, again, is simply a guise. COVID relief, no. 
As Mr. Clyburn said: Let's use this disaster to mold things to our 
vision.
  And they are doing exactly that. This is a massive expansion of the 
entitlement programs.
  Mr. Speaker, I reserve the balance of my time.
  Mr. NEAL. Mr. Speaker, I yield 30 seconds to the distinguished 
gentlewoman from Michigan (Mrs. Lawrence).
  Mrs. LAWRENCE. Mr. Speaker, the scale of our relief bill must match 
the scale of this crisis, and the American Rescue Plan meets this 
moment.
  In addition, this comprehensive plan includes much-needed relief for 
our battered cities. As a former mayor, I understand the struggle and 
strain of our cities right now. Congress cannot sit back as our mayors, 
Democrats and Republicans, are calling for help. This is not a Democrat 
or Republican issue. This pandemic is reaching every corner of our 
country.
  Mr. Speaker, let's answer this call and pass the American Rescue 
Plan.
  Mr. RICE of South Carolina. Mr. Speaker, I remind the people back 
home that the scale of this plan that the gentlewoman is talking about 
is $5,500 borrowed for every man, woman, and child in this country, and 
your children will pay that money back. They will pay it back in higher 
taxes. They will pay it back in lost opportunity. They will pay it back 
in weaker economic growth.
  Mr. Speaker, I reserve the balance of my time.
  Mr. NEAL. Madam Speaker, I yield 30 seconds to the gentlewoman from 
New Mexico (Ms. Leger Fernandez).
  Ms. LEGER FERNANDEZ. Mr. Speaker, I have spoken with New Mexicans all 
across my district. I have

[[Page H1279]]

talked to mayors, local officials, Tribal leaders. I have asked them 
the same question: What do you need?
  What they have all said, Republicans and Democrats alike, is that 
they need this rescue plan. Our small businesses are ready to put this 
lifeline to use. Our frontline workers, families, and farmers are 
ready. New Mexico is ready to start climbing out of this crisis.
  Americans have told us what they need. We have listened, and now we 
are delivering.
  Mr. NEAL. Mr. Speaker, may I inquire as to how much time is remaining 
on both sides.
  The SPEAKER pro tempore. The gentleman from Massachusetts has 3 
minutes remaining. The gentleman from South Carolina has 7 minutes 
remaining.
  Mr. RICE of South Carolina. Mr. Speaker, I yield myself such time as 
I may consume.
  Mr. Speaker, more than once today, there has been reference to the 
recovery bills at the end of the Bush administration and the beginning 
of the Obama administration coming out of a very bad financial crisis. 
Of course, this COVID pandemic has led to a financial crisis in this 
country. But the difference in the response here is stark between the 
two.
  Coming out of the Bush administration and into the Obama 
administration, we expanded government, raised taxes, expanded 
regulations, and adopted recovery bills that weren't focused on 
economic growth. The result of that was, through 8 years of the Obama-
Biden administration, we had stagnant growth. The middle class was 
shrinking; middle-class incomes were shrinking.
  It took a Republican President, a Republican Congress, enacting bills 
that lowered taxes, lowered regulation, and lowered government reliance 
that led to massive economic growth and opportunity for all 
demographics in our country. Hispanics, African Americans, women, and 
others have seen growth and opportunity not seen in decades, if ever.
  I hope, with this plan, that we are not going to go back to the days 
of the Obama-Biden years of stagnant growth and dashed opportunity for 
our children and our grandchildren.
  Mr. Speaker, we are holding up a check for $1,400 to the American 
public and saying: Vote for this, but don't pay attention because we 
are really borrowing $5,500 in your name, your wife's name, your 
husband's name, and each of your kids' names. For each of your kids, we 
are borrowing $5,500 in their name that they are going to have to pay 
back. They are getting $1,400 of it, but the other $4,100 is going 
here.
  It is not right, and it is not fair. And it will lead to lower growth 
and less opportunity for those kids that we are saddling with that debt 
right now.
  Mr. Speaker, this is not the right plan to address our Nation's 
challenges in defeating the COVID-19 virus. It is not the right time 
either. There is still a trillion dollars in unused funds from previous 
packages that were bipartisan, that were targeted, that were not merely 
misnamed liberal grab bags.
  The Congressional Budget Office's overview of the economic outlook 
projects that, by the middle of the year, the economy will have 
returned to a prepandemic level of real GDP. Why? That is because the 
policies put in place under the Trump administration and a Republican 
Congress are still in place--lower taxes and lower regulation. That is 
why, as opposed to the Obama-Biden recovery, which in 8 years still had 
not recovered, the economy is quickly coming back to prepandemic levels 
right now.

  Yet, my colleagues on the other side of the aisle have found every 
reason to rush through costly, unnecessary progressive priorities that 
my constituents didn't ask for.
  The American Rescue Plan is costing each American more than their 
mortgage payment, a downpayment on their car, or a semester of their 
children's college, and their children will have to pay it back. I 
don't want to leave a huge bill for my kids, and I know most Americans 
don't either.
  Mr. Speaker, I hope that this bill expanding government, expanding 
entitlements, paying people to stay home, making them more reliant on 
the government does not lead to another decade of stagnation, of lost 
opportunity.
  Vote ``no'' on this dangerous bill. Vote ``no'' against a selfish 
attempt to strap our next generation with debt. Vote ``no'' to 
progressive payoffs that we the people did not order. We must do 
better.
  Mr. Speaker, I yield back the balance of my time.
  Mr. NEAL. Mr. Speaker, I yield myself 2 minutes of my time.
  Mr. Speaker, this is a most significant day, and this legislation 
meets the challenge of history and calls Americans to act upon this 
crisis. This is the opportunity now, and we should act.
  This is not about self-correction. Far too much is at stake.
  Mr. Speaker, I thank our colleagues and, particularly, the Committee 
on Ways and Means' staff, who wore many hats through this, from 
crafting this package to the brutal negotiations with the Senate. They 
worked long hours while facing the same challenges presented by remote 
school, lack of childcare, and concern for family members that 
Americans face every moment through this crisis. There are too many 
names to include, but I know that their counsel has been unparalleled 
and their expertise always unmatched.
  Mr. Speaker, over the Speaker's rostrum is a magnificent admonition 
from a son of Massachusetts, Mr. Webster: ``Let us develop the 
resources of our land, call forth its powers, build up its 
institutions, promote all its great interests, and see whether we also 
in our day and generation may not perform something worthy to be 
remembered.'' That is what we are going to do in the next few minutes.
  Mr. Speaker, I yield 1 minute to the gentlewoman from California (Ms. 
Pelosi), the Speaker of the House, whose attention to legislative 
detail is extraordinary.
  Ms. PELOSI. Mr. Speaker, I thank the gentleman for yielding, and I 
thank him for his extraordinary leadership in putting nearly a trillion 
dollars into the pockets of the American people. I thank him and Mr. 
Yarmuth, the chair of the Budget Committee, for their leadership on 
this legislation and, of course, on this debate this afternoon. It was 
dazzling to see them and the Democratic chairs and Members speak up 
about this important legislation.
  I thank the chairman for pointing out the inconsistency on the part 
of our colleagues across the aisle in complaining about money helping 
the poorest of poor children in our country while they didn't hesitate 
to give large amounts of money to the richest people in America in 
their Republican tax scam. The chairman's charts were very eloquent.
  Mr. Speaker, to hear our Members speak about the terms of this bill, 
the values that are in it, the plan that it has, why they were voting 
``yes'' on the bill, and to hear Republicans talk about why they would 
vote ``no,'' it is typical that they vote ``no'' and take the dough.
  This bill has bipartisan support across the country, not only among 
the general public, but in mayors, selectmen, city councilpersons, and 
county executives--who are Republican--eagerly awaiting the passage of 
this bill because they know at their level what a difference it will 
make in the lives of their constituents, the American people.
  Mr. Speaker, this is a critical moment in our country's history. 
Tomorrow, the world will mark 1 year since COVID-19 was officially 
declared a global pandemic by the World Health Organization. At that 
time, just over 1,000 Americans had contracted the disease, and 38 had 
died.
  Since that day 1 year ago from tomorrow, nearly 30 million Americans 
have become infected. Over half a million Americans have died, more 
lives than were lost in combat in all of America's wars against foreign 
enemies combined.
  Each of those lives is precious to us. We feel each loss profoundly 
and pray for their families and for the families of those who have 
contracted the virus and are still affected by it. And through it all, 
a historic economic crisis has raged.
  A full year later, 18 million Americans are still out of work, 
according to the statistics at the end of last week, and nearly 10 
million jobs may have been lost. We hope to stop that.
  The most vulnerable among us have been disproportionately affected: 
moms

[[Page H1280]]

pushed out of the labor market, women and minority-owned businesses 
forced to shudder, communities of color facing rising disparities.
  Mr. Speaker, today, we have a real opportunity for change. As we 
serve in Congress with each other, we learn about each other's 
districts, each other's priorities, and the rest. And we learn about 
each other's why. Why did you come to Congress? Why are you here?
  Each of us has come to Congress with a purpose. My purpose, my why, 
are the children. As a mother of five raising my kids, seeing all the 
attention and all that they needed, I was horrified by the fact that 
one in five children in America lives in poverty and goes to sleep 
hungry in America at night.
  That is my why. That is why I went from homemaker to the House of 
Representatives.

                              {time}  1315

  That is why when people ask me, ``What do you think the three most 
important issues are facing the Congress?'' I always say the same 
thing: Our children, our children, our children--their health; their 
education; the economic security of their families; a safe, healthy 
environment in which they can thrive; and a nation at peace in which 
they can reach their fulfillment.
  Several of those priorities are addressed in this legislation.
  Again, this legislation, which has bipartisan support throughout the 
country, the Biden--and let me sing praises on President Biden for the 
values, for the vision, the strategic thinking, for the knowledge that 
he has brought to what, as you said earlier, we had in the works for a 
while, but we freshened up by current events, the vaccine, and what 
those possibilities are.
  The Biden American Rescue Plan is about the children, their health, 
their education, the economic security of their families, again. Our 
children's health is greatly protected by crushing the virus and by 
expanding access to healthcare through the Affordable Care Act 
expansions in here, Medicaid through FMAP, and in other ways as well.
  Our children's education is advanced with a $170 billion to open 
schools safely, including $130 billion for K-12. This funding will help 
address the social and emotional challenges that children face, as well 
as learning loss, as well as opening the schools safely. We know what 
that requires. It requires ventilation, space, more teachers, more 
space, to name a few things.
  In terms of the economic security of children's families, this 
legislation, as I said earlier to Mr. Neal, puts nearly $1 trillion in 
the pockets of the American people. Republicans did not seem to object 
when they put that much money in the pockets of 83 percent of their tax 
scam into the top 1 percent, but they seem to have a discomfort level 
when it reaches the poorest of the poor and those in the middle class 
who are struggling. So this legislation does that.
  It includes the refundable tax credit, which will lift 50 percent of 
children out of poverty.
  How do you say ``no'' to lifting 50 percent of impoverished children 
in America out of poverty?
  Children also benefit from the earned income tax credit, direct 
payments, and enhanced unemployment insurance benefits for their 
families. And the economic security of children is also enhanced by 
pension security of their grandparents, which is historically secured 
in this bill.
  Sometimes I have young people come to my office--it is all about the 
children, it is all about the future--high school students, college 
students--and they talk about the security of their grandparents as 
important because, to the extent that their parents can focus on them 
rather than worry about the financial security of their grandparents, 
it is very important to the family across the board.
  For the children, the American Rescue Plan also includes $12 billion 
in nutrition assistance to help the estimated 11 million children still 
going hungry.
  When I talk about this with my family, I say to my kids: You know, 
the millions of children who are food insecure in our country, that is 
horrible.
  They will say: Mom, just say it another way. They are hungry. They 
are hungry. Some of them get their food at school. They go to sleep 
hungry. If you call that food insecurity, okay, but understand this, 
these little children are hungry.
  Again, $12 billion in nutrition assistance.
  $43 billion in rental, homeowner, and other housing assistance so 
that children of families who are on the verge of eviction can have the 
comfort of knowing that that won't happen. They will have the comfort 
of home.
  $45 billion of childcare to keep children learning and parents 
earning. That is always necessary, but even more so with the 2.3 
million women losing their jobs, many of them moms.
  Now, everything that I mentioned here is related to the coronavirus. 
We have hunger issues in our country bigger than even this. We have 
housing issues. We have childcare issues, and the rest. It is very 
important in our country. But this is coronavirus-centered.
  Childcare, and I will say it again, $45 billion. Most of it is for 
childcare and a little bit of it is for Head Start. Children learning, 
parents earning. This is important and central to how families get 
through this coronavirus crisis.
  All of these provisions in the bill are enhanced by strengthening the 
support for our heroes at the State and local level. Hence, our bill 
was called the Heroes Act. Much of that is contained in this 
legislation. Heroes, because our workers at the State, county, and 
local level, our healthcare workers, our first responders, police and 
fire, our sanitation, transportation, our food workers, our teachers--
our teachers, our teachers--make our lives possible, and make the 
existence of our children better.
  Whatever we spend on education in this bill is a small percentage of 
what State and local government spend on education. More than 90 
percent of it comes from the State and local. So in this legislation we 
are ensuring that State and local government keep them in their jobs as 
heroes, as we talked about, and will help fight the fiscal pressure 
that they have because of the cost of addressing the coronavirus 
crisis, as well as revenue lost because of shutdowns and the rest.
  I was raised in a mayor's household as a daughter and sister of the 
mayor of Baltimore. The recognition of the role that local government 
plays is very important to me, local and State. But the local 
government is the first line of defense, and we are determined to fight 
any attempts to weaken what was in this legislation for local 
government.
  One of the values respected in this legislation is our commitment to 
communities of color, including Native Americans, especially, who 
continue to face serious health and economic disparities. This 
legislation will, among other steps, address 8 in 10 minority-
owned businesses on the brink of closure--8 in 10 minority-owned 
businesses.

  The American Rescue Plan, Mr. Speaker, is a force for fairness and 
justice in America. This legislation is one of the most transformative 
and historic bills any of us will ever have the opportunity to support. 
It is one of the most transformative that I have seen in my over 30 
years in the Congress. It is as consequential as the Affordable Care 
Act, which expanded healthcare to more than 20 million people and made 
benefits much better for over 150 million families.
  Today, we have a decision to make of tremendous consequence, a 
decision that will make a difference for millions of Americans, saving 
lives and livelihoods. And as with all decisions, it is a decision that 
we will have to answer for. We will give the American Rescue Plan a 
resounding and, hopefully, bipartisan vote to reflect the bipartisan 
support that it has in the country. And we will get to work immediately 
to deliver lifesaving resources springing from this bill as soon as it 
is passed and signed, as we join President Biden in his promise that 
help is on the way. For the people, for the children, I urge a ``yes'' 
vote.
  Mr. NEAL. Mr. Speaker, I yield back the balance of my time.
  Ms. WATERS. Mr. Speaker, since March 2020, when the COVID-19 pandemic 
plunged this country into a public health emergency and wreaked havoc 
on the U.S. economy, House Democrats have worked around the clock to 
advance robust legislation to address our public health needs and to 
provide real assistance to those who have been affected by this deadly 
pandemic.

[[Page H1281]]

  That day has finally arrived. The American Rescue Plan Act is the 
culmination of a year-long effort by Democrats to tackle the pandemic 
crisis and provide assistance to struggling individuals, families, 
small businesses and communities. Under the leadership of President 
Biden, Democrats in the House and Senate are taking action to deliver 
robust relief across the country.
  With millions out of work, facing eviction, experiencing hunger, and 
struggling to make ends meet, this legislation is urgently needed.
  The Committee on Financial Services drafted key recommendations that 
are contained in the legislation under consideration today, and as 
Chairwoman I am providing an explanatory statement of these provisions 
to guide the Administration's implementation of these provisions.

Section 3101. COVID-19 Emergency Medical Supplies Enhancement.

  Subsection (a) of section 3101 provides $10,000,000,000 to carry out 
titles I, III, and VII of the Defense Production Act of 1950 (50 U.S.C. 
4501 et seq)(DPA) to boost the production of essential medical 
equipment and supplies related to combating the COVID-19 Pandemic. The 
Committee expects that in implementing this section, the President will 
seek to make investments in both urban and rural areas to the extent 
this is consistent with the country's health needs.
  Subsection (b) sets out the purposes for which the $10 billion 
provided by this section may be used. Paragraph (1) provides that the 
funds may be used for the purchase, production or distribution of 
medical equipment and supplies related to combating the COVID-19 
Pandemic, including funding for all types of COVID-19 tests, personal 
protection equipment, including N95 masks, and vaccines and drugs for 
preventing or treating COVID-19 or its symptoms. Subsection (b) also 
provides for using such funds for acquisition of material, including 
raw materials, equipment and technology needed for such purposes. The 
Committee notes that testing is critical to ensure that we can stamp 
out the pandemic, and the provision includes in-vitro diagnostic 
testing, intended to be interpreted as that term is defined in section 
809.3(a) of title 21, Code of Federal Regulations), for the detection 
of SARS-CoV-2 or the diagnosis of the virus that causes Covid-19. The 
Committee expects that such tests will include inexpensive rapid at-
home antigen tests that will allow individuals to identify new 
infections quickly and safely. This subsection also provides for 
vaccines, which are described in this section as biological products, 
intended to be interpreted as that term is defined by section 351 of 
the Public Health Service Act (42 U.S.C. 262). The Committee also notes 
that ``drugs'' and ``medical devices'' as used in subsection (b)(1)(C) 
are intended to be interpreted as those terms are defined in the 
Federal Food, Drug, and Cosmetic Act (21 U.S.C. 301 et seq.))
  Subsection (b) also provides that after September 30, 2022, funds 
appropriated by subsection (a) may be used to combat future pathogens 
that the President determines have the potential for creating a public 
health emergency. This additional flexibility can be used to address 
the current or future pathogens. Given this flexibility, the Committee 
expects that if the President exercises this authority, the President 
will consult with the relevant committees, including providing 
information on the amounts the President anticipates the administration 
would spend to combat such a pathogen prior to exercising this 
authority. Because of the wide ranging interests in these matters, in 
addition to the Committee on Financial Services, information should be 
provided to the Senate Committee on Banking, Housing and Urban Affairs, 
the House and Senate Appropriations Committees, the Committee on Energy 
and Commerce, and the Senate Committee on Health, Education, Labor and 
Pensions.
  The Committee also expects that the President will provide timely 
information regarding the use of these funds, whether for the COVID-19 
Pandemic or for future pathogens. In particular, the Committee expects 
that the President will provide information on any commitment of more 
than $50 million, whether in the forms of expenditures or loans under 
the Defense Production Act of 1950, prior to making such commitment. 
Because of the wide interest in these matters, the Committee expects 
that all such information, shall be provided not only to the Committee 
but also to the Committees described above.
  The Committee also expects that the funds provided by this section 
will primarily be used by the Secretary of Health and Human Services 
(HHS). The DPA allows the President to delegate his authority under the 
DPA to various agencies, and he has delegated DPA authority under Title 
III of the Act to HHS. While the DPA has been administered by the 
Department of Defense, the funds made available by this section are not 
for support of the Defense Industrial Base, but are for medical 
supplies and equipment related to the COVID-19 Pandemic. However, the 
Committee recognizes that the President may determine that it is 
important that other agencies, such as the Department of Homeland 
Security, have a role in either producing or distributing key supplies 
with respect to the Pandemic or a future pathogen that has the 
potential to cause a public health emergency. If the President 
delegates this authority to any agency other than HHS because it is 
important to do so, the Committee expects the President to consult with 
the relevant Committees prior to take such action, and notify the 
relevant Committees of which agency would exercise such authority, the 
amount and the purpose for which the funds would be used.
  Finally, the Committee notes that the Senate Amendment removed 
references to section 304(e) of the Defense Production Act of 1950 
(relating to limits on carryover funds remaining in the Defense 
Production Act Fund established by section 304 of the Act). The 
Committee believes by eliminating this reference, the $10 billion 
provided by section 3101 is no longer intended to be deposited into the 
DPA Fund. The statutory framework established by section 3101 clearly 
provides that the funds provided by this section are for any purpose in 
titles I, III and VII (including paying for critical infrastructure 
under section 107 of the Act and for experts and other personnel under 
Title VII of the Act). By its terms, amounts in the DPA Fund are 
available only for purposes of Title III, so funds from section 3101 
should not be deposited into this Fund. This is also consistent with 
the provision free standing nature, as opposed to referencing the 
existing ``DPA Purchases'' account, which is a proxy for deposits into 
the Fund. Moreover, the fact that the funds have a specific duration 
until September 30, 2025 demonstrates that these funds have a special 
status that is not consistent with the statutory frame of DPA Fund. 
Thus, in agreeing to the Senate Amendment, the Committee intends that 
the President establish a new account to allow these funds to be used 
for the purposes of titles I, III, and VII of the Act and to available 
until September 30, 2025, without reference to section 304 of the Act. 
In order to ease execution of these funds, the President may use 
existing delegations and structures to carry out this provision, 
including current mechanisms for execution of the DPA Fund.
  The Committee notes that this section draws from H.R. 1720, 
introduced by Representative Juan Vargas of California.
  With millions of individuals and families struggling to pay their 
rent, action is urgently needed to prevent an eviction crisis. 
According to the latest U.S. Census data, nearly 1 in 5 renters are 
behind on paying rent, with renters of color disproportionally 
struggling, while Moody's Analytics recently estimated that renters 
collectively owe over $57 billion in unpaid rent, utilities, and 
additional fees. Section 3201 provides $21.6 billion for states, 
localities, and territories to provide emergency assistance to renters. 
This funding supplements the $25 billion in emergency rental assistance 
funding provided by Congress in December (Section 501 of the 
Consolidated Appropriations Act, 2021 (Public Law 116-260) (Section 
501)) but includes additional flexibilities to ensure grantees can 
better stabilize renters. The Biden administration should again extend 
the federal eviction moratorium that expires on March 31, 2021 so that 
grantees have time to distribute assistance to renters in need.
  Renters would be able to receive up to 18 months of financial 
assistance, including future rent and utility payments (including pad 
rents in manufactured housing communities), and unpaid rent or utility 
bills that have accumulated. Renters can also receive assistance for 
other housing-related expenses necessary to promote housing stability, 
such as, but not limited to:, security deposits; relocation and rental 
fees for displaced households; late fees related to a former or current 
rental unit; and internet service provided to the rental unit. Section 
3201 does not preclude grantees from continuing payment processes 
provided in Section 501. These processes are the provisions that govern 
payments of rent and utility assistance either to property owners and 
utilities or directly to tenants, and the application for assistance by 
landlords and owners under subsection (f). Additionally, funds can be 
used to provide housing stability services, such as, but not limited 
to: case management; tenant-landlord mediation; legal services related 
to eviction and housing stability; housing counseling; fair housing 
counseling; and specialized services for people with disabilities, 
people with chronic health conditions, seniors, or survivors of 
domestic violence or human trafficking. Similar to Section 501, Section 
3201 permits grantees to use a certain percentage of their funds on 
administrative costs to support eligible program activities, including 
the provision of financial assistance and housing stability services. 
Grantees may also use up to 10 percent of their funds on providing 
housing stability services. As in Section 501, funds are provided to 
states to assist renters throughout the state, including in rural 
communities, as

[[Page H1282]]

well as cities and counties that receive a direct allocation.
  The Committee expects the Department of the Treasury (Treasury) (the 
agency implementing the program) and grantees to implement Section 3201 
swiftly and not create any artificial barriers to assistance. In 
particular, we have seen with some benefits provided by the CARES Act, 
that documentation requirements to prove eligibility have erected 
artificial barriers that have cut people off from the benefits Congress 
intended them to receive. Indeed, diverse stakeholders, including 
tenant advocates, landlords, and state and local government agencies 
have raised concerns that such requirements that have been applied in 
existing emergency rental assistance programs have prevented renters 
from completing applications and are overly burdensome for program 
staff. It is critical that any renters who are struggling to pay their 
rent during the pandemic are not barred from accessing this assistance 
due to cumbersome documentation requirements or other barriers. An 
applicant's simple attestation should be the only documentation 
required to meet program eligibility requirements. Additionally, 
grantees may continue the income assessment procedures pursuant to 
Section 501 to determine eligibility. It is also the intent of the 
Committee that Treasury and grantees broadly read the requirement 
regarding the connection between a renter's hardship and the 
coronavirus pandemic when determining the eligibility of the renter. As 
the language states, the hardship must have occurred ``during or due, 
directly or indirectly, to the coronavirus pandemic.'' The economic 
effects of the pandemic will be felt long after the virus is contained. 
Certain industries and communities have been particularly hard-hit from 
the pandemic and will likely take years to recover. Treasury should 
issue guidance that makes this point clear to ensure renters are not 
cut off from needed assistance as they try to recover from economic 
downturns caused by the pandemic.
  Section 3201 also provides that after October 1, 2022, certain 
grantees may expend funds on ``other affordable rental housing and 
eviction prevention activities'' that benefit any very low-income 
renter household. Such activities can include affordable housing 
development, preservation, or acquisition, and other forms of rental 
assistance and eviction prevention activities targeted to very low-
income renters.
  To ensure continuity in monitoring funds provided by Section 3201 and 
Section 501 and ease of grantee implementation, Treasury should 
maintain the same reporting requirements that were included in Section 
501.
  The Committee encourages the Administration to create and maintain a 
central public repository of information on state and local rental 
assistance programs, which at a minimum identifies the program's 
administering agency and contact information, so that renters and 
landlords can more easily identify available assistance.
  Finally, to the extent there is any confusion with regard to the 
taxability of assistance, Treasury, in consultation with the Internal 
Revenue Service, should provide guidance to clarify this for grantees 
and program participants.
  During this public health emergency and financial crisis, millions of 
homes are threatened by foreclosure, with over 8 million homeowners 
behind on their mortgage payments, and an estimated $90 billion in 
missed mortgage payments. Targeted, direct assistance to homeowners 
through the Homeowner Assistance Fund (HAF or Fund) is an essential 
tool that will help avoid a repeat of the 2008 foreclosure crisis, 
which upended the lives of millions of Americans and eviscerated the 
generational wealth for many communities, namely for families and 
communities of color.
  Although the CARES Act provided a foreclosure moratorium and 
forbearance for federally-backed mortgages, many homeowners will lose 
their homes to foreclosure in the absence of additional assistance. 
Approximately 30 percent of the mortgage market is not federally-backed 
and, therefore, ineligible for CARES Act forbearance relief provided in 
March of 2020. Elderly borrowers with reverse mortgages (known as Home 
Equity Conversion Mortgages or HECMs) will need assistance paying their 
taxes, insurance, and utilities on time to avoid foreclosure. Low-to-
moderate income homeowners may need more payment assistance after 
forbearance than is possible through loss mitigation programs. Single-
family rental property owners and other homeowners without a mortgage 
will also need assistance to avoid losing their homes due to 
foreclosures. The HAF would be able to help with other housing costs 
beyond mortgage payments, and can be used for things like principal 
reduction that are not offered through loss mitigation for federal 
mortgage programs but can provide deeper payment reductions for 
homeowners who need it.
  Administered through the Department of the Treasury (Treasury), the 
HAF would provide nearly $10 billion for states, territories, and 
tribal governments to address the ongoing needs of homeowners 
struggling to afford their housing because they have experienced a 
financial hardship associated with the coronavirus pandemic. Designed 
to work alongside CARES Act mortgage forbearance relief and federal 
loss mitigation programs, the HAF will prevent foreclosures by 
providing homeowners direct assistance with their mortgage payments, 
property taxes, property insurance, utilities, and other housing 
related costs. The funding would be administered similar to the Hardest 
Hit Fund (HHF), which was a homeowner relief program created in the 
aftermath of the 2008 crisis that was administered primarily through 
State Housing Finance Agencies. While HHF funding was available to 
select states, the HAF has been calibrated to be available to all 
states, territories, and tribes, and to account for significantly 
higher rates of unemployment today as compared to 2008.
  Of the nearly $10 billion dollars provided through the HAF, 60 
percent of funds are required to serve homeowners making at or below 
100 percent of the area median income or the national median income, 
whichever is higher. The flexibility in income determination between 
AMI and national median income is intended to ensure resources reach 
localities where the area median income may be too low to adequately 
serve struggling tribal homeowners and other homeowners living in rural 
areas. The remaining 40 percent of funds are not income limited and 
must be targeted to socially disadvantaged individuals, which the 
Committee expects will capture homeowners of color, including Black, 
Latinx, Asian, and Native American homeowners across the income 
spectrum who have been shown to be at disproportionate risk of being 
delinquent on their mortgages and at risk of foreclosure due to having 
lower savings and less wealth on average compared to White homeowners. 
According to the U.S. Census Bureau's weekly Pulse Survey data, Black, 
Latinx, and Asian homeowners have consistently been more than twice as 
likely as White homeowners, despite age, sex, income, and geography, to 
be behind on their mortgage payments. Similarly, a survey conducted by 
Fannie Mae found that 51 percent of Black homeowners and 65 percent of 
Latinx homeowners were not familiar with forbearance relief options 
provided through the CARES Act, despite being the populations with the 
greatest need.
  The Committee expects that Treasury's implementation and 
administration of the Fund will include proper oversight and reporting 
requirements to monitor and ensure HAF funding properly reaches and 
serves the populations that have been documented to be experiencing 
disproportionate need during the current crisis. Adequate reporting 
should be made publicly available on a quarterly basis and include the 
types and amount of assistance provided, the terms of such assistance, 
with the data disaggregated by locality, race, ethnicity, sex, and 
other factors that provide transparency and oversight in accordance 
with the law. Such reporting will also be essential in Treasury's 
ability to implement the HAF Reallocation provision.
  While the Department of Housing and Urban Development, in 
coordination with the Department of Justice, is responsible for the 
enforcement of the Fair Housing Act (FHAct), the FHAct requires that 
all federal housing programs and funds be administered in ways that 
affirmatively further fair housing and do not perpetuate historically 
inequitable distribution of housing funds. Therefore, both Treasury and 
eligible entities have a legal responsibility to affirmatively further 
fair housing through HAF, and to ensure that the administration of 
housing relief funds do not have a disparate impact on protected 
classes under the FHAct. The federal government must avoid its mistakes 
of the past that have resulted in the lopsided, inequitable provision 
of housing relief that fails to meet the needs of hardest hit 
communities that are often the lowest income communities and 
communities of color. In support of these efforts, Section 3208 
provides $20 million for HUD's Fair Housing Initiatives Program to 
support housing discrimination complaint intake and on-the-ground fair 
housing investigations.

  Additionally, Treasury must provide eligible entities with clear and 
standard guidance early on in its administration of HAF to facilitate 
proper and expeditious implementation. The Committee expects Treasury 
to clarify that assistance provided through HAF should not be 
considered income for a homeowner receiving relief. Additionally, 
Treasury should make sure it is made clear as early on as possible that 
eligible entities can utilize a portion of their HAF funds to establish 
and administer their programs, similar to what was allowed through HHF. 
The Committee also expects that the Treasury will allow eligible 
entities that overestimate funding needs for administrative purposes to 
transfer and use such funds in the provision of assistance to 
homeowners.
  Following the 2008 financial crisis and Great Recession, Congress 
established the State Small Business Credit Initiative (SSBCI) that 
provided $1.5 billion to the Department of the

[[Page H1283]]

Treasury (Treasury) to fund various state, territory, and local small 
business loan and investment programs. This program was leveraged to 
support $10.7 billion in new financing to small businesses, helping to 
create or save more than 240,000 jobs. The median small business size 
supported by SSBCI had 3 full time employees, and the median loan or 
investment amount was $33,000. Approximately 41 percent of SSBCI 
supported transactions went to women or minority-owned businesses. This 
successful program expired in 2017.
  In light of the widespread challenges small businesses, especially 
minority-owned businesses, have faced during the COVID-19 pandemic, 
Section 3301 would effectively reauthorize the SSBCI, providing $10 
billion in federal funds to support up to $100 billion in new loans and 
investments for small businesses through state, territory, tribal, and 
local small business programs. This amount includes up to $2.5 billion 
in federal funds to support business enterprises owned and controlled 
by socially and economically disadvantaged individuals, including 
minority-owned businesses. This amount also includes up to $500 million 
for tribal government programs, and $500 million to provide technical 
assistance to small businesses that need legal, accounting, financial 
and other kinds of advice in applying for small business support 
programs.
  As the renewed SSBCI is stood up, the Treasury should provide 
adequate support to small businesses, especially very small businesses 
and those owned by socially and economically disadvantaged individuals. 
Socially and economically disadvantaged individuals may include racial 
and ethnic minorities, women, indigenous people, veterans, or others 
who have been marginalized by their social or economic conditions. 
Additionally, through the program requirements Treasury is authorized 
to establish and through other means, the Committee expects Treasury to 
closely oversee states' expenditure of $2.5 billion funds that are to 
directly support businesses owned by socially and economically 
disadvantaged individuals, including establishing a minimum level of 
support states and other jurisdictions receiving funds provide to these 
businesses.
  In addition, the Treasury should require states to provide a specific 
plan to engage minority depository institutions (MDIs), community 
development financial institutions (CDFIs) and other mission-driven 
lenders who have a strong track record of supporting small and 
minority-owned businesses. Treasury should also require states to a 
COVID-19 pandemic response plan with their application, describing how 
the state will expeditiously utilize funds to support small businesses, 
including business enterprises owned and controlled by socially and 
economically disadvantaged individuals, in responding to and recovering 
from the economic effects of the COVID-19 pandemic. Moreover, Treasury 
should also require states to agree that no lending activity supported 
by SSBCI funds would result in predatory lending, including charging 
interest rates in excess of 36 percent annual percentage rate under the 
Military Lending Act.
  With respect to the technical assistance funds made available under 
Section 3301, Treasury should maximize the ability to deploy these 
funds to the Minority Business Development Agency (MBDA) at the 
Department of Commerce, which could expedite support to a network of 
business counselors, minority chambers of commerce and non-profit 
organizations that are already providing such services in their 
communities. Further, given research demonstrating that increasing 
employee ownership is one way to help narrow gender and racial wealth 
gaps, the Committee encourages Treasury to provide funds to states that 
use the funds to support state employee ownership centers that provide 
technical assistance to businesses, including providing resources on 
how small businesses can offer workers employee stock ownership plans.
  Furthermore, the Committee expects that the Treasury will provide 
timely information regarding the use of these funds. The Treasury 
should require the gathering of data on program implementation, 
including but not limited to, demographics on program participants and 
interest rates assessed by lenders and investors. This data should be 
reported to the public and the appropriate congressional committees of 
jurisdiction, as well as shared with appropriate federal audit 
agencies, such as the Inspector General's office and the Government 
Accountability Office, for review.
  The CARES Act, signed into law on March 27, 2020, established the 
Payroll Support Program (PSP), which provided $32 billion in payroll 
support for workers employed by airlines, cargo air carriers, and 
contractors servicing air carriers at airports. Through the 
Consolidated Appropriations Act of 2021, Congress approved the Payroll 
Support Program Extension (PSP2), which provided short-term relief to 
the same class of workers as PSP until March 31, 2021. According to 
some estimates, major U.S. airlines lost over $35 billion in 2020, and 
require additional assistance to support their workforce. Therefore, 
Section 7301 would provide $15 billion to further extend the Payroll 
Support Program (PSP3) through at least September 30, 2021, to provide 
payroll support for airline workers and related contract workers. 
Specifically, PSP3 would provide $14 billion to support workers of 
eligible air carriers, and $1 billion would be available to support 
workers of eligible contractors. Given the budget reconciliation 
process and the need to rely on the PSP2 distribution framework, the 
Committee urges Treasury to implement this program in a robust and fair 
manner so that all entities eligible for PSP2 and PSP3 are able to 
access the program and provide ongoing support for its workforce.
  Like other businesses, airports and airport concessions have been hit 
hard during the pandemic. To help ensure those businesses and their 
workers get the support they need until the public health emergency is 
over and normal activity resumes, Section 7102 provides $8 billion in 
relief for airports, including at least $800 million to support airport 
concessions. In administering the program, the Federal Aviation 
Administration (FAA) should implement this program along with the 
relief program Congress enacted into law through the Coronavirus 
Response and Relief Supplemental Appropriation Act on December 27, 
2020, holistically and prioritize support for minority-owned 
businesses, including Airport Concession Disadvantaged Business 
Enterprises (ACDBEs). Moreover, Section 7102 recognizes the 
interconnected ecosystem that many airport concessions operate in, 
including through joint ventures and other partnerships with large 
airport concessions they receive indirect support from. As such, the 
FAA should support the full ecosystem while taking all necessary steps 
to ensure small and minority-owned concessions, regardless of the 
contractual arrangements those entities are a party to as an airport 
concession (e.g. joint venture, sub-tenant under a master lease or 
master developer, etc.), receive robust rent and fee abatement as 
expeditiously as possible. While Section 7102 provides airports with 
critical funding to support airport concessionaires, the amount 
appropriated is less than what stakeholders have indicated is necessary 
to support workers and promote stability during this difficult time. 
Given the key role concessionaires of all types provide to the 
traveling public and to airport finances, I encourage the FAA and other 
federal agencies to find ways to provide additional financial and other 
support to the airport concessions ecosystem during this challenging 
time.
  Mr. Speaker, individuals, families and small businesses are in urgent 
need of assistance. This legislation delivers robust relief to 
communities across the country during this pandemic crisis. Colleagues, 
please join me and vote yes for H.R. 1319.
  Mr. GALLEGO. Mr. Speaker, I rise today on behalf of tribal nations in 
Arizona and across the nation that are struggling to protect the health 
and welfare of their citizens.
  As Chairman of the Subcommittee for Indigenous Peoples of the U.S. 
last Congress, I heard from countless leaders about how this pandemic 
has impacted them. We heard their stories about the loss of elders, the 
challenges their children face trying to engage in distance learning 
without access to broadband internet, and the near total collapse of 
on-reservation economies that provide critical jobs for tribal members 
and funds for government services.
  While the CARES Act funding passed last year for Tribes was a 
lifeline, it was not nearly enough to address the disparate impact of 
this pandemic on Indigenous people and communities across the country. 
That is why I fought so hard to ensure that Tribes would not be short-
changed in further COVID-19 relief efforts and why I am so proud that 
House and Senate Democratic leadership has approved the largest one-
time investment in Native communities in our history.
  The American Rescue Plan includes more than $28 billion for tribal 
governments. This is a real, meaningful investment that will allow 
Native communities to respond to the wide-ranging effects of the virus 
on their communities and that will begin to address the shameful 
federal history of ignoring the needs of Native communities.
  The package specifically includes $20 billion in direct relief for 
Tribal governments. Importantly, these funds will be able to be used 
more flexibly by Tribes than CARES Act relief dollars, enabling Tribes 
to help struggling businesses cover the cost of employees, develop 21st 
century infrastructure, and address the health and economic barriers 
that worsened the pandemic in Tribal nations. Additionally, many tribal 
communities have lost elders who are the keepers of their languages, 
history, and cultural teachings at an alarming rate--the loss of this 
knowledge exacerbating the existing crisis of Native language loss. 
American Rescue Plan funding will be critical for Tribes to cover 
government programs that will help preserve Native languages and 
culture.

[[Page H1284]]

  Last Congress, the Subcommittee for Indigenous Peoples heard from 
Tribes about inadequacies in the distribution of Coronavirus Relief 
Funds to Tribes under the CARES Act. The decision to solely rely on 
Indian Housing Block Grant formula for the calculation of tribal 
population resulted in dramatically inaccurate counts for many Tribes. 
I have been very encouraged by this administration's renewed commitment 
to Tribal consultation, and I urge the administration to continue to 
make good on that commitment by consulting with and deferring to Tribes 
on the fairest and most accurate way to determine Tribal enrollment 
population for the purposes of the American Rescue Plan.
  Finally, in order to maximize the effectiveness of this historic 
investment in Native communities, the American Rescue Plan relief 
funding must be distributed on an equitable basis. That is why I am 
proud of the American Rescue Plan's establishment of a minimum payment 
to ensure every Tribe receives a strong baseline of support. We also 
heard from Tribes that equitable distribution should include the 
utilization of both Tribal population and economic and employment data. 
Once again, it is my hope that the Biden Administration will rely on 
Tribal consultation in this area when deciding how best to distribute 
this desperately needed relief in an equitable, timely, and effective 
manner.
  Mr. Speaker, thank you for the opportunity to highlight this 
important and historic investment in Tribal Nations, who have showed 
leadership and resilience even as COVID-19 devastated their 
communities. I look forward to working with my colleagues and with this 
Administration to ensure quick and effective implementation of this 
bill in the coming weeks.
  Ms. MOORE of Wisconsin. Mr. Speaker, I rise in strong support of the 
American Rescue Plan. This bill provides needed relief for our 
communities.
  Since Congress acted on the last COVID-19 package in December, over 
100,000 Americans have died from this deadly disease. Economic growth 
remains stagnant, millions of Americans remain unemployed, and many 
worry that their jobs may have disappeared forever. And, even as 
vaccine distribution efforts ramp up, it is clear that our nation is 
not out of the woods yet. Metrics of housing insecurity, hunger, 
poverty are all trending in the wrong direction.
  While I have concerns about some of the changes made in the Senate, 
overall, the package still delivers key aid to hurting communities, 
individuals, and businesses that continues to be needed. This package 
helps support child care, a key employment enabler--without which so 
many women have dropped out of the workforce during this pandemic, 
according to a growing body of evidence. It provides rental and housing 
relief to prevent a wave of evictions and resulting hardships in our 
community. In the long run, it costs the government less to keep people 
housed than dealing with the consequences that follow eviction.
  The American Rescue Plan gives critical support for our state and 
local governments, which have been on the front lines of this fight 
while their revenues have fallen. As a result, they have shed public 
employees at high rates in the last year--a disturbing consequence that 
must be reversed.
  The bill helps put money in the pocket of hurting families, with 
another round of stimulus checks which if the past is any precedent, 
will be spent to meet immediate needs. It extends UI, funds SNAP, 
provides additional help to get health insurance which is even more 
critical during a public health emergency. It refills FEMA's disaster 
assistance fund, provides funding so that schools can reopen safely or 
continue to do virtual learning effectively, provides assistance to 
public transit systems, and provides pension relief, among many other 
provisions.
  Does this bill do all the things I would want? No. I would love to 
have gone further to deliver greater relief. But it is a good enough 
start and helps address some key challenges and will help expedite 
recovery in our communities on the long and challenging road ahead.
  I thank the President for his leadership, as well as the Speaker, and 
Chairman Neal.
  Ms. JOHNSON of Texas. Mr. Speaker, I rise today in strong support of 
The American Rescue Plan Act of 2021.
  The legislation will provide much needed relief to both individuals 
and communities.
  The COVID-19 pandemic will leave an indelible scar on our nation.
  It will also be remembered as a time of remarkable achievement.
  I rise today specifically to talk about the achievements of 
scientists and engineers across the nation who jumped into action from 
the earliest days of the pandemic.
  Biologists, physicists, computer scientists, engineers, social 
scientists . . . there were few fields that did not contribute.
  The vaccines would not have been possible without expertise from many 
fields.
  While they achieved so much, many scientific and technological 
questions remain that will be essential to our long-term recovery.
  I am proud that this legislation includes $750 million in funding 
through the National Science Foundation and the National Institute of 
Standards and Technology for additional research related to COVID-19.
  I also acknowledge that this is not enough, and I will continue to 
advocate for research recovery funding to ensure we do not suffer 
irreversible loss to our science and innovation capacity.
  Mr. BRADY. Mr. Speaker, the American people deserve better.
  They've been told that this bill is about Covid, but less than a dime 
of every dollar goes to Covid vaccines and defeating the virus.
  They've been told that this is a stimulus, but it doesn't do anything 
to stimulate the economy--in fact, it could make it even worse, 
especially paired with President Biden's war on energy jobs, and 
Democrats' looming efforts to raise your taxes.
  The White House refuses to tell the American people how many jobs it 
will create because they know it won't create jobs. It won't even 
secure the jobs most Americans have.
  The February jobs report shows that, although we are far behind where 
we were prior to the pandemic, jobs are picking up.
  We could help Black Americans, Asian Americans, women, and those 
without college degrees get a stronger foothold in the workforce.
  But Democrats are leaving them behind today. This won't lift people 
out of poverty, it will only create more barriers out of it.
  The only jobs this bill is intended to secure are those of political 
friends. It's a political payoff.
  The list of things Democrats left out of the House bill was bad 
enough.
  They preferred to pay people more to stay at home than go to work.
  They left behind poor kids in West Virginia in order to give 
preference to Democrat states.
  They left behind kids who want to go to school by sending money to 
schools that will stay closed.
  They left behind front-line health-care workers without protections 
from frivolous lawsuits.
  They left behind the millions of Americans whose identities were 
stolen during acts of unemployment insurance fraud.
  They left behind the #JoeJobless--the victims of President Biden's 
war on energy.
  They left behind special-needs kids and their parents who need help 
saving for their therapies.
  They left behind families who worry about losing the doubled child 
tax credit.
  They left behind the unborn by allowing health care dollars to be 
used for abortions.
  They left behind the families of the victims of Governor Cuomo's 
mismanagement by refusing to require governors to report accurate data 
on their nursing home deaths.
  They even rejected more fixes offered by colleagues in the Senate.
  Republicans wanted to provide more support for resident and employee 
safety in nursing facilities. Democrats said no.
  Republicans said let's target stimulus checks towards those who have 
lost jobs, people who don't need to pay rent, or buy groceries. 
Democrats said no, let's send checks to prisoners.
  Republicans said let's make sure stimulus checks go to Americans who 
need them. Democrats said no, let's allow them to go to people in this 
country illegally because they've overstayed their visas. During a 
crisis on the border? Really?
  Just one year ago, Democrats said it was not possible that we would 
have a vaccine in a year. Our own President and Vice President said 
they would not trust such a vaccine.
  Today, we have several vaccines. And, unless I'm mistaken, every 
member in this Chamber has had an opportunity to receive one.
  Every American that we serve, however, has not. And yet the 
Democrats' Covid bill is 1 percent about the vaccines they didn't 
believe would exist.
  Democrats are today saying that there is nothing they could have done 
to make a $1.9 trillion bill more targeted, while admitting there's 
plenty of waste, and yet still defending funding for museums.
  We did better when we worked together. Through December, over five 
Covid aid bills, Republicans and Democrats, we worked tirelessly to 
deliver over $3.5 trillion, the largest amount of relief in American 
history.
  Instead, we have this political payoff, which leaves Americans 
behind, while Democrats demand they foot the bill for it.
  I urge my colleagues to vote no.
  Mr. SABAN. Mr. Speaker, One year ago, the bottom fell out for the 
people of the Northern Mariana Islands. Our tourism-dependent economy 
suddenly had no tourists. Businesses began closing. People were laid 
off. Schools closed. And government revenues plunged.
  We were fortunate that, as islands with few access points, we could 
keep the coronavirus

[[Page H1285]]

at bay and remain healthy by screening every arrival.
  And we were fortunate to receive the economic help we needed from the 
federal government and from our fellow Americans. We will be forever 
grateful.
  Now vaccinations have begun. We are rolling up our sleeves to take 
the shot and to get back to work. But when will tourists feel safe to 
travel to our islands? And when will we feel safe allowing tourists to 
return? Like so much of what has happened over this last year, we 
cannot predict.
  That is why passage of the American Rescue Plan today is so 
important. The Rescue Plan will keep us healthy and economically sound 
as we make our way forward in this unpredictable future caused by the 
coronavirus.
  Those who remain laid off will continue to receive Pandemic 
Unemployment Assistance and Federal Pandemic Unemployment Compensation, 
as they have since we passed the CARES Act last March.
  Taxpayers will receive another economic impact payment, $1,400, and 
more dependent children will qualify for additional aid.
  Our K-12 schools, which have managed to reopen on a limited basis, 
will remain open, because the Rescue Plan has $160 million to make sure 
teachers and staff can be paid. And the Northern Marians College and 
its students will also get the help needed to continue studies.
  Childcare providers, another critical small business, get an assist 
to stay open, benefiting working parents who depend on these services. 
Working families will, also, see their Child Tax Credit increase. And 
because we were able to amend the Rescue Plan to make Marianas' 
taxpayers eligible for the advance monthly payment of CTC, just like 
Americans nationwide, island parents will be getting that money when it 
is most useful: to meet the immediate needs of growing children.
  Working families in the Marianas will also now--for the first time in 
twenty-five years--receive the Earned Income Tax Credit that is key to 
keeping Americans who work out of poverty.
  And for those who still cannot work or whose incomes are 
insufficient, we have included $30 million to provide food assistance 
in the Marianas and funds for housing, so no one need lose the roof 
over their head.
  Last but not least, I want to recognize the importance of the 
Coronavirus State and Local Fiscal Recovery Fund included in the 
American Rescue Plan. I know this money was kept out of the relief 
measure we enacted in December, in part because of criticism this was a 
``blue state bailout.'' Believe me, the Marianas is neither blue nor a 
state. We are simply a community of Americans, who have been crushed 
economically by this pandemic; and this fiscal aid to our state and 
municipal governments will fund police and keep other public servants 
employed, providing the services every community needs.
  Without the help of the federal government and the caring support of 
our fellow Americans the people of the Marianas would have suffered 
terribly over this last year. Instead, we remain healthy. Our children 
are in school. And we are ready to build back better, once this 
pandemic is finally behind us.
  Ms. DAVIDS of Kansas. Mr. Speaker, I rise today to highlight the 
importance of the $31 billion allocated to tribal governments under the 
American Rescue Plan (ARP), which includes a critical investment of $20 
billion for direct relief for the 574 federally recognized tribal 
nations across the United States.
  As you know, this funding is a lifeline to Native communities, who 
have suffered the most devastating and disproportionate impact of the 
public health and economic crises of the COVID-19 pandemic. This $20 
billion fund is critical for tribal governments to address the economic 
losses and health disparities that were left unaddressed through 
funding dedicated under the CARES Act, and I applaud your leadership to 
prioritize tribal nations in the ARP since the federal government's 
trust responsibility has largely been ignored throughout history.
  In an effort to strengthen the intended goal of investing these funds 
into Indian Country, I first and foremost would like to stress that the 
federal government's trust responsibility to our tribal nations is of 
upmost importance. It is absolutely essential that in its 
implementation of the American Rescue Plan Act and in its distribution 
of funding allocations, the Department of the Treasury fully and 
properly consults with tribal leaders across the country, as required 
by law. Additionally, in my conversations with tribal leaders over the 
last year, I have heard three main concerns about relief fund 
allocations for Native communities that are addressed in turn below.
  First, I respectfully suggest clarification of the ARP language of 
Section 9901, indicating how the $19 of the $20 billion direct relief 
for tribal governments is to be allocated by Treasury to ensure 
economic recovery funds can be used in a flexible manner, which was 
left unaddressed under the CARES Act. The availability of flexible 
spending is of grave importance since tribal governments faced 
significant impacts from COVID-19 and, as a result, lost critical 
government revenue. It is estimated that tribal nations sustained 35 
percent revenue loss in 2020 since they lack traditional tax bases 
enjoyed by state and local governments. Thus, tribal enterprise 
revenues supply a majority of funding for basic government services to 
make up for these losses.
  As it stands, the language in this bill allows the Department of the 
Treasury to implement this Fund such that tribes are able to meet their 
individual and unique needs, whether it be addressing employment costs, 
providing health care or education, or investing in much-needed 
infrastructure. That flexibility is owed as a measure of tribal 
sovereignty, and I will work with the Department of the Treasury to 
ensure that the bill is implemented as such.
  Second, the Department of the Treasury must conduct robust tribal 
consultation with tribal nations to determine the most effective and 
fair ways of measuring tribal population figures. Again, this issue was 
left largely unaddressed under the language of the CARES Act, and the 
past administration's decision to utilize the Indian Housing Block 
Grant formula for its tribal population calculation resulted in 
inaccurate funding distributions across the country. I urge the 
Department to ask tribal governments to submit comments on their 
preferred population metrics, and actually take those comments into 
account in an effort to strengthen our government-to-government 
relationship with tribal nations.
  Finally, Congress's intent for the tribal set-aside in the Fund is to 
provide an equitable allocation between economic and population-based 
factors. The Department of the Treasury must provide a strong baseline 
of support for all tribal governments, ensuring that no tribes are 
excluded from these funds, in addition to considerations for revenue 
losses and cost increases.
  I thank the Speaker for the opportunity to speak to this historic 
investment in Indian County, and for continued work to uphold the 
Federal trust responsibility to the 574 federally recognized tribal 
nations in the United States. I look forward to working with the 
Department of the Treasury on swift implementation of this landmark 
legislation.
  The SPEAKER pro tempore. All time for debate has expired.
  Pursuant to House Resolution 198, the previous question is ordered.
  The question is on the motion by the gentleman from Kentucky (Mr. 
Yarmuth).
  The question was taken; and the Speaker pro tempore announced that 
the ayes appeared to have it.
  Mr. RICE of South Carolina. Mr. Speaker, on that I demand the yeas 
and nays.
  The SPEAKER pro tempore. Pursuant to section 3(s) of House Resolution 
8, the yeas and nays are ordered.
  The vote was taken by electronic device, and there were--yeas 220, 
nays 211, not voting 1, as follows:

                             [Roll No. 72]

                               YEAS--220

     Adams
     Aguilar
     Allred
     Auchincloss
     Axne
     Barragan
     Bass
     Beatty
     Bera
     Beyer
     Bishop (GA)
     Blumenauer
     Blunt Rochester
     Bonamici
     Bourdeaux
     Bowman
     Boyle, Brendan F.
     Brown
     Brownley
     Bush
     Bustos
     Butterfield
     Carbajal
     Cardenas
     Carson
     Cartwright
     Case
     Casten
     Castor (FL)
     Castro (TX)
     Chu
     Cicilline
     Clark (MA)
     Clarke (NY)
     Cleaver
     Clyburn
     Cohen
     Connolly
     Cooper
     Correa
     Costa
     Courtney
     Craig
     Crist
     Crow
     Cuellar
     Davids (KS)
     Davis, Danny K.
     Dean
     DeFazio
     DeGette
     DeLauro
     DelBene
     Delgado
     Demings
     DeSaulnier
     Deutch
     Dingell
     Doggett
     Doyle, Michael F.
     Escobar
     Eshoo
     Espaillat
     Evans
     Fletcher
     Foster
     Frankel, Lois
     Fudge
     Gallego
     Garamendi
     Garcia (IL)
     Garcia (TX)
     Gomez
     Gonzalez, Vicente
     Gottheimer
     Green, Al (TX)
     Grijalva
     Haaland
     Harder (CA)
     Hastings
     Hayes
     Higgins (NY)
     Himes
     Horsford
     Houlahan
     Hoyer
     Huffman
     Jackson Lee
     Jacobs (CA)
     Jayapal
     Jeffries
     Johnson (GA)
     Johnson (TX)
     Jones
     Kahele
     Kaptur
     Keating
     Kelly (IL)
     Khanna
     Kildee
     Kilmer
     Kim (NJ)
     Kind
     Kirkpatrick
     Krishnamoorthi
     Kuster
     Lamb
     Langevin
     Larsen (WA)
     Larson (CT)
     Lawrence
     Lawson (FL)
     Lee (CA)
     Lee (NV)
     Leger Fernandez
     Levin (CA)
     Levin (MI)
     Lieu
     Lofgren
     Lowenthal
     Luria
     Lynch
     Malinowski
     Maloney, Carolyn B.
     Maloney, Sean
     Manning
     Matsui
     McBath
     McCollum
     McEachin
     McGovern
     McNerney
     Meeks
     Meng
     Mfume
     Moore (WI)
     Morelle
     Moulton
     Mrvan
     Murphy (FL)
     Nadler
     Napolitano
     Neal
     Neguse
     Newman
     Norcross
     O'Halleran
     Ocasio-Cortez
     Omar
     Pallone
     Panetta
     Pappas
     Pascrell
     Payne
     Pelosi
     Perlmutter
     Peters
     Phillips

[[Page H1286]]


     Pingree
     Pocan
     Porter
     Pressley
     Price (NC)
     Quigley
     Raskin
     Rice (NY)
     Ross
     Roybal-Allard
     Ruiz
     Ruppersberger
     Rush
     Ryan
     Sanchez
     Sarbanes
     Scanlon
     Schakowsky
     Schiff
     Schneider
     Schrader
     Schrier
     Scott (VA)
     Scott, David
     Sewell
     Sherman
     Sherrill
     Sires
     Slotkin
     Smith (WA)
     Soto
     Spanberger
     Speier
     Stanton
     Stevens
     Strickland
     Suozzi
     Swalwell
     Takano
     Thompson (CA)
     Thompson (MS)
     Titus
     Tlaib
     Tonko
     Torres (CA)
     Torres (NY)
     Trahan
     Trone
     Underwood
     Vargas
     Veasey
     Vela
     Velazquez
     Wasserman Schultz
     Waters
     Watson Coleman
     Welch
     Wexton
     Wild
     Williams (GA)
     Wilson (FL)
     Yarmuth

                               NAYS--211

     Aderholt
     Allen
     Amodei
     Armstrong
     Arrington
     Babin
     Bacon
     Baird
     Balderson
     Banks
     Barr
     Bentz
     Bergman
     Bice (OK)
     Biggs
     Bilirakis
     Bishop (NC)
     Boebert
     Bost
     Brady
     Brooks
     Buchanan
     Buck
     Bucshon
     Budd
     Burchett
     Burgess
     Calvert
     Cammack
     Carl
     Carter (GA)
     Carter (TX)
     Cawthorn
     Chabot
     Cheney
     Cline
     Cloud
     Clyde
     Cole
     Comer
     Crawford
     Crenshaw
     Curtis
     Davidson
     Davis, Rodney
     DesJarlais
     Diaz-Balart
     Donalds
     Duncan
     Dunn
     Emmer
     Estes
     Fallon
     Feenstra
     Ferguson
     Fischbach
     Fitzgerald
     Fitzpatrick
     Fleischmann
     Fortenberry
     Foxx
     Franklin, C. Scott
     Fulcher
     Gaetz
     Gallagher
     Garbarino
     Garcia (CA)
     Gibbs
     Gimenez
     Gohmert
     Golden
     Gonzales, Tony
     Gonzalez (OH)
     Good (VA)
     Gooden (TX)
     Gosar
     Granger
     Graves (LA)
     Graves (MO)
     Green (TN)
     Greene (GA)
     Griffith
     Grothman
     Guest
     Guthrie
     Hagedorn
     Harris
     Harshbarger
     Hartzler
     Hern
     Herrell
     Herrera Beutler
     Hice (GA)
     Higgins (LA)
     Hill
     Hinson
     Hollingsworth
     Hudson
     Huizenga
     Issa
     Jackson
     Jacobs (NY)
     Johnson (LA)
     Johnson (OH)
     Johnson (SD)
     Jordan
     Joyce (OH)
     Joyce (PA)
     Katko
     Keller
     Kelly (MS)
     Kelly (PA)
     Kim (CA)
     Kinzinger
     Kustoff
     LaHood
     LaMalfa
     Lamborn
     Latta
     LaTurner
     Lesko
     Long
     Loudermilk
     Lucas
     Luetkemeyer
     Mace
     Malliotakis
     Mann
     Massie
     Mast
     McCarthy
     McCaul
     McClain
     McClintock
     McHenry
     McKinley
     Meijer
     Meuser
     Miller (IL)
     Miller (WV)
     Miller-Meeks
     Moolenaar
     Mooney
     Moore (AL)
     Moore (UT)
     Mullin
     Murphy (NC)
     Nehls
     Newhouse
     Norman
     Nunes
     Obernolte
     Owens
     Palazzo
     Palmer
     Pence
     Perry
     Pfluger
     Posey
     Reed
     Reschenthaler
     Rice (SC)
     Rodgers (WA)
     Rogers (AL)
     Rogers (KY)
     Rose
     Rosendale
     Rouzer
     Roy
     Rutherford
     Salazar
     Scalise
     Schweikert
     Scott, Austin
     Sessions
     Simpson
     Smith (MO)
     Smith (NE)
     Smith (NJ)
     Smucker
     Spartz
     Stauber
     Steel
     Stefanik
     Steil
     Steube
     Stewart
     Stivers
     Taylor
     Tenney
     Thompson (PA)
     Timmons
     Turner
     Upton
     Valadao
     Van Drew
     Van Duyne
     Wagner
     Walberg
     Walorski
     Waltz
     Weber (TX)
     Webster (FL)
     Wenstrup
     Westerman
     Williams (TX)
     Wilson (SC)
     Wittman
     Womack
     Young
     Zeldin

                             NOT VOTING--1

       
     Tiffany
       

                              {time}  1408

  Mr. KATKO changed his vote from ``yea'' to ``nay.''
  So the motion to concur was agreed to.
  The result of the vote was announced as above recorded.
  A motion to reconsider was laid on the table.


    MEMBERS RECORDED PURSUANT TO HOUSE RESOLUTION 8, 117TH CONGRESS

     Allred (Davids (KS))
     Babin (Norman)
     Baird (Walorski)
     Barragan (Beyer)
     Bush (Ocasio-Cortez)
     Cardenas (Gomez)
     Cleaver (Davids (KS))
     Cohen (Beyer)
     DeFazio (Davids (KS))
     Fudge (Kaptur)
     Grijalva (Garcia (IL))
     Hastings (Wasserman Schultz)
     Johnson (TX) (Jeffries)
     Kirkpatrick (Stanton)
     Langevin (Lynch)
     Lawson (FL) (Evans)
     Lieu (Beyer)
     Lofgren (Jeffries)
     Lowenthal (Beyer)
     McEachin (Wexton)
     McHenry (Banks)
     Meng (Clark (MA))
     Moore (WI) (Beyer)
     Morelle (Tonko)
     Moulton (Rice (NY))
     Napolitano (Correa)
     Payne (Wasserman Schultz)
     Pingree (Kuster)
     Porter (Wexton)
     Roybal-Allard (Leger Fernandez)
     Ruiz (Aguilar)
     Rush (Underwood)
     Steube (Franklin, C. Scott)
     Strickland (DelBene)
     Thompson (MS) (Butterfield)
     Watson Coleman (Pallone)
     Wilson (FL) (Hayes)

                          ____________________